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Member Articles


The Wait Is Over… or Is It? The 30% Minimum Tax Exposure Draft Legislation Provides Answers, but Questions Remain

On 3 September 2026, the Treasury released the much-anticipated exposure draft legislation and explanatory materials implementing the core components of the 30% minimum tax on discretionary trusts, which was announced as ...

AI Governance Is a Board Issue: Are You Equipped to Answer the Tough Questions?

Artificial intelligence (AI) is rapidly becoming embedded in the way organisations operate, make decisions and manage risk. From recruitment and customer service to forecasting, reporting and strategic planning, AI is in ...

Trust Taxation – The Next Steps in the Governments Revolution

The Federal Government have just released the Exposure Draft (“ED”) legislation for its proposed taxation of discretionary trusts and unsurprisingly, it reflects the positions adopted in the Consultation paper previo ...

Connecting Is Not Displaying: The Fifth Circuit Rejects the Server Test for a New “Transmit Requirement”

On August 27, 2026, the Fifth Circuit became the first court of appeals to reject the Ninth Circuit’s “server test” for copyright’s public display right, scrapping that test in favor of a new “transmit requirem ...

When Is the Right of Accompaniment Triggered?

When is the right of accompaniment triggered? - BM Insights - Blake Morgan A recent Employment Appeal Tribunal (EAT) case has handed down a decision relating to the right of accompaniment under section 10 Employment Rel ...

AIM Reforms Land: New AIM Rules in Force

AIM reforms land: new AIM rules in force - BM Insights - Blake Morgan The most significant overhaul of the AIM market framework in recent years has now taken effect. Following its June 2026 consultation, the London Stoc ...

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