Horizon Scanning by Slaughter and May

A relatively modest Budget, but one that raises bigger questions and leaves plenty for businesses to get to grips with.   Simon Nicholls, co-head of Corporate and M&A, and Sarah Osprey, partner in our tax team and co-head of our tax disputes practice, take stock to discuss the measures that stand out, their implications and some of the bigger budgetary decisions that may be coming later down the line.  They cover:  The economic, fiscal and political pressures shaping the Budget  How this relatively modest Budget adds further complexity to the tax landscape  Targeted measures affecting banks, gambling, energy and infrastructure  Wider changes with implications for investment and corporate transactions  Plus, what decisions have been deferred and whether fundamental reform of the UK tax system is on the horizon  Access our Autumn Budget hub here: https://www.slaughterandmay.com/insights/new-insights/autumn-budget-2026-hub/Autumn budget 2026 hub

As ESG regulation and expectations continue to evolve, understanding potential risks and opportunities is becoming an important part of the M&A process. Head of Business and Human Rights, Moira Thompson Oliver and Head of Environment and Climate Change, Samantha Brady are joined by Carey Ni, Partner at JunHe LLP, to discuss what businesses should consider when approaching ESG in transactions, including due diligence, regulatory developments, value chain risks, valuation, deal terms and post-completion strategy.

In this three-part podcast series, in collaboration with Mallesons, we explore how modern slavery regulation is evolving across Australia, the UK and beyond. As expectations around modern slavery continue to grow, organisations are being challenged to move beyond compliance and build more resilient approaches to risk management. In the final episode of the series, Associate Natalie Goodman sits down with Chris Coates, Associate at Mallesons, to explore practical approaches to due diligence, governance, stakeholder engagement and supply chain oversight, and discuss how businesses can prepare for the next phase of regulation.

In this three-part podcast series in collaboration with Mallesons, we explore how modern slavery regulation is evolving across Australia, the UK and beyond. Modern slavery is increasingly intersecting with geopolitics, trade policy and supply chain regulation. Head of Business and Human Rights, Moira Thompson Oliver, is joined by Jasmine Forde, Partner at Mallesons, to discuss how forced labour import bans, tariff measures, regulatory divergence and emerging litigation risks are reshaping the landscape for businesses operating across global markets.

In this three-part podcast series in collaboration with Mallesons, we explore how modern slavery regulation is evolving across Australia, the UK and beyond. In the first episode of the series, Head of Business and Human Rights, Moira Thompson Oliver, is joined by Jasmine Forde, Partner at Mallesons, to explore: the shift from transparency-based reporting towards stronger enforcement; examining proposed reforms and new penalties; and the growing pressure on organisations to demonstrate meaningful action in addressing modern slavery risks.

With age assurance facing increasing regulatory scrutiny across the UK and EU, organisations are under growing pressure to demonstrate that they have effective and proportionate measures in place to protect children online. In this episode, Rebecca Cousin, Cindy Knott and Bryony Bacon discuss the evolving age assurance landscape, including new obligations under the Data (Use and Access) Act 2025, the ICO's approach to enforcement, the move away from self-declaration methods, and the practical considerations for organisations selecting and implementing age assurance solutions. If you are interested in finding more Slaughter and May tech and digital content, you can subscribe to our digital blog, The Lens and our Digital Horizon Scanning series. Additionally, subscribe to our Horizon Scanning podcast show to be kept up to date when new episodes or series become available.  

Tax authorities are increasingly coordinating across borders, exposing multinational groups to more complex enquiries and joint audits. Head of Tax Knowledge, Zoe Andrews, is joined by Senior Counsel, Jamshed Bilimoria and Louise Giorgini, Senior Associate at Corrs Chambers Westgarth, to discuss how to navigate these challenges. They explore responding to information requests, managing joint audits, and resolving disputes - including the use of the Mutual Agreement Procedure (MAP) - alongside current focus areas for HMRC and the ATO.  

With the Information Commissioner’s Office (ICO) clear that it expects all organisations to learn from its previous enforcement actions, what lessons should organisations take from ICO GDPR enforcement over the last 18 months? In this episode Rebecca Cousin, Head of Data Privacy, Richard Jeens, Co-Head of Cyber, and Cindy Knott, Head of Data Privacy Knowledge,  discuss recent ICO enforcement trends, areas of ICO focus and related lessons for companies, and share their views on what this all means for future enforcement. If you are interested in finding more Slaughter and May tech and digital content, you can subscribe to our digital blog, The Lens and our Digital Horizon Scanning series . Additionally, subscribe to our Horizon Scanning podcast show to be kept up to date when new episodes or series become available.

Explore changes in enforcement trends and insights on how businesses can get ready for a more assertive 2026 in this episode of our 2026 launch series. Join Simon Nicholls and Gayathri Kamalanathan as they explore the theme of Crisis Management and cover: The FCA’s enforcement strategy and what it means Key areas of FCA focus Updates to the FCA’s Enforcement Guide The SFO’s new tools and assertive approach Practical steps prepare for a more assertive regulatory environment Explore our Crisis Management written insights here.

Unpack what 2026 holds for organisations navigating the digital space in this episode of our Horizon Scanning 2026 launch series with Simon Nicholls and Laura Houston. They cover: The shifting landscape of digital regulation in the UK and EU How AI regulation is evolving across the EU, UK and US The significance of the EU’s Digital Omnibus and recent UK data reforms Practical actions to stay ahead of regulatory changes and uncertainty The opportunities and challenges presented by regulatory divergence Explore our Digital written insights here.