From our brains to yours.

Over successive administrations, the absence of a consistent and coordinated set of policies has constrained, delayed and/or prevented sustained investment in critical growth areas. This inconsistency has left public services and national priorities to drift, and in some cases, regress.

UK food and beverage (F&B) M&A activity remained resilient through the third quarter of 2025, even as volumes softened slightly from the highs of Q2. A total of 49 transactions were completed during the period, representing a modest 6% decline quarter-on-quarter but still comfortably above the trailing average of 45 deals and ahead of levels seen in Q4 2024 and Q1 2025.

The UK’s tourist attractions have demonstrated remarkable resilience. But capital expenditure is critical for maintaining visitor numbers.

A Restructuring Plan can help financially distressed African companies secure a stable future. Andy Charters, Amaechi Nsofor and Neil Gore explain the benefits of this powerful tool – having had first-hand experience through our roles working on the three African restructuring plans to have been sanctioned.

FCA outlines 2025/26 Consumer Duty priorities, including wholesale firm guidance, outcome reviews, and plans to simplify regulation.

Organisations must react quickly to minimise disruption caused by cyber attacks. Business-aligned recovery and immutable backups are central to strategy.

Billions in overpaid tax may be sitting unclaimed across Europe and UK funds, and life insurance companies are entitled to their share. Martin Killer explores why now is the time for institutional investors to act, driven by recent tax and legal developments, as well as ongoing fiduciary responsibilities.

Two cases from the International Centre for the Settlement of Investment Disputes show how natural resource damages can be calculated.

HMRC continues to focus on tackling offshore non-compliance. Louisa Beciri explores its increased focus in this area, and the action taxpayers and their professional advisors can take.

The UK regulatory handbook 2026 is your essential guide to the regulatory landscape for financial services.

Employment tax risk: A guide to compliance

Autumn restructuring outlook 2025

The Amendments to FRS 102 bring in significant changes to the reporting standard for both revenue recognition and lease accounting (amongst other incremental changes), which will broadly align these accounting requirements to those of IFRS 15 ‘Revenue from contracts with customers’ and IFRS 16 ‘Leases’.

Scaling sustainability: How the UK mid-market is future-proofing growth

We are joined by The Rt. Hon. Lord Mayor of London, Alistair King, to explore the pivotal role of financial services in driving UK economic growth.

The FCA introduces new safeguarding rules for payment firms under CASS 15. Learn what’s changing and how to prepare for stronger customer fund protection.