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UK businesses routinely pay immigration fees on behalf of their workers, but the tax treatment of these costs is often misunderstood. With HMRC increasing its scrutiny and data-sharing with the Home Office expanding, sponsors must understand which costs are taxable benefits in kind and review their arrangements accordingly.

As generative AI tools become ubiquitous in the workplace, employers face a critical but often overlooked challenge: preserving AI-generated documents during litigation. This article examines how the duty to preserve evidence extends to GenAI prompts, outputs, and chat histories, and why failing to capture this data could expose organizations to serious legal consequences.

Sans prétention à l’exhaustivité, nous revenons ici en particulier sur certains arrêts rendus en 2025 par le Tribunal fédéral dans le domaine du droit pénal économique. Cette chronique étant en premier lieu destinée aux praticiens...