United Kingdom: International Trade & Investment

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International law articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as export controls, trade sanctions, investment sanctions, international courts and tribunals, international trade and international investment.
Article
When Does A Trade Begin? Lessons From Putney Power
The Upper Tribunal's decision in Putney Power Limited clarifies a critical question in UK tax law: when does a company actually begin trading versus merely preparing to trade? This distinction carries significant consequences for Enterprise Investment Scheme relief and other tax benefits, as the court rejected rigid legal tests in favor of a nuanced, fact-specific analysis of each company's activities and circumstances.
United Kingdom Tax
TS
Travers Smith LLP
Article
Q1 2026 Transport M&A Review: Deal Activity Inflects Upward As Strategic Buyers Consolidate A Still Oversupplied Freight Market
Freight transport M&A showed signs of recovery in Q1 2026, with deal volume rising approximately 5% and capital concentrating in larger strategic transactions. North American activity surged back to pre-Liberation Day levels, while geopolitical risks and structural oversupply continued to reshape buyer strategies and underwriting models across the sector.
United Kingdom Commercial
A
AlixPartners
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