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Member Articles


Non-UK Residents With UK Assets: Ways to Mitigate UK Inheritance Tax Exposure

Author: Elaine Roche, Partner Are you a non-long term UK resident with assets in the UK? If you live outside of the UK, but own assets in the UK such as property/land, shares, UK bank accounts and other UK assets, inh ...

Foreign Assets & Overseas Income to be Reflected in AIS: Enhanced Global Tax Transparency

Executive Summary The Central Board of Direct Taxes (CBDT) has directed that foreign financial information received by the Indian tax authorities under international information exchange arrangements be uploaded into ta ...

CEQA on the Clock: What the “Building an Affordable California Act” Could Mean for Land Use Entitlements

Authors: Megan A. Jennings, Miles H. Imwalle, and Bridget S. Cho A ballot initiative measure to amend the California Environmental Quality Act (“CEQA”) has qualified for the November 2026 statewide ballot, with the ...

California ALPR Litigation Is on the Rise: Parking Operators, Retailers, and Property Owners Should Review (Or Prepare) Their ALPR Policies

Authors: Scott Hall, Phillip Wiese, and Leeza Arbatman Businesses that use automated license plate recognition (ALPR) technology should take a fresh look at their compliance with California’s Automated License Plat ...

Litigation and Artificial Intelligence: Where Are We Now?

Cork and another v Smith [2026] EWHC 1199 (Ch) and the use of Artificial Intelligence In the recent case of Cork and another v Smith, the High Court publicly admonished a law firm and two of its solicitors (a senior ass ...

UK Right to Work Checks Are Changing From 1 October 2026: Is Your Business Ready?

The Home Office has introduced one of the most significant changes to the UK’s illegal working regime in recent years. Following the publication of the revised Code of Practice on 30 June 2026, the new framework will t ...

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