In United States v. Pérez-Otero, the First Circuit affirmed bribery convictions of the former mayor of Guaynabo, Puerto Rico, rejecting...

The UK’s COVID tax reliefs are in the spotlight in the UK tax tribunals. During COVID, the UK government introduced a temporary 5%...

KFC’s dip pots, supplied as part of a meal deal, caused a hot tax controversy: whether a 40p pot of barbecue sauce should be treated as...

The Sixth Amendment’s guarantee of an impartial jury is settled doctrine, but the procedural mechanics, such as when bias must be raised,...

Tax on football match fees depends on a simple question:  Is a referee an employee? If NOT an employee, neither income tax nor NICs needs...

While no new tax rises were announced in the Chancellor’s Spring Statement, the real substance lay in the Office for Budget...

Perhaps unsurprisingly, the SEC's fiscal 2025 enforcement statistics released this morning reflect a steep decline in the number of...

For decades, the Financial Industry Regulatory Authority (“FINRA”) has functioned as the unavoidable gatekeeper of the broker-dealer...

His Majesty's Revenue & Customs ("HMRC") are increasingly using penalties as a tool to punish taxpayers for mistakes – even where there...

From evidence to enforcement In our last three posts, we addressed some of the key considerations in cases of actual or suspected...

Across the UK temporary labour market, umbrella companies have become widely used. Those companies, and others who engage them, are...

On March 17, 2026, the Securities and Exchange Commission issued a long-awaited interpretive release establishing a comprehensive...