Member Articles

On April 17, 2025, the IRS issued Notice 2025-23, which announced its intent to publish a notice of proposed rulemaking to remove Treasury Regulations Section 1.6011-18 that identifies certain partnership basis adjustmen ...

The North Carolina General Assembly is considering various alcohol bills during the long 2025 session. Proposed changes include legalizing happy hour, authorizing Sunday sales by ABC stores, clarifying special one-time p ...

The ICO has recently reported that it is investigating how social media and video sharing platforms use UK children’s personal information. In particular, it focuses on Tik Tok, Reddit and Imgur. It says that it is loo ...

On 12 May 2025, the UK Government unveiled its Immigration White Paper titled “Restoring Control Over the Immigration System”, outlining the most substantial proposed changes to immigration law since the post-Brexit ...

What is a disclosure letter? Provided by a seller to a buyer, a disclosure letter is an important element in any business sale or purchase transaction. The letter provides specific information regarding the target busin ...

The recent UK Supreme Court decision in For Women Scotland Ltd v The Scottish Ministers [2025] UKSC 16 has generated significant attention, but for most employers, we would argue that its practical impact is relatively l ...