United Kingdom: Economic Analysis

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Welcome to the Mondaq Strategy homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Economic Analysis, Government Policy, Public Finance, Investment Strategy, Management and Industry Updates and Analysis.
Article
Young Parents And Gen Alpha: The Coming Generational Disruption
Young parents under 45 with children under 18 are fundamentally reshaping the grocery industry with distinct shopping behaviors spanning store selection, price perception, e-commerce adoption, and prepared food preferences. This comprehensive analysis reveals both universal patterns and regional variations in how this demographic shops compared to traditional consumers, offering critical insights for grocers seeking to adapt their business models for the next generation of shoppers.
United Kingdom Strategy
A
AlixPartners
Article
Inheritance Tax Planning: Protecting Your Wealth Without Fracturing Your Family
For many of our clients, the next twelve months will be a turning point in how they think about passing on wealth. The nil-rate band remains frozen at £325,000, with the residence nil-rate band fixed at £175,000 until at least April 2031. From April 2026, 100% agricultural and business property relief has been capped at £1 million of combined value and from 6 April 2027 most unused pension funds will be brought into the scope of inheritance tax for the first time.
Worldwide Commercial
DG
Dixcart Group Limited
Article
2026 Legal AI Survey Report: Legal AI Is Everywhere, Now Comes The Hard Part.
Legal AI has rapidly proliferated across in-house legal teams, appearing in budgets and workflows everywhere, yet a striking gap has emerged between adoption and effective implementation. While nearly every legal department now uses AI tools, only a small fraction has successfully scaled their deployment, and the vast majority cannot determine if their investments are delivering value.
Worldwide Strategy
Axiom
Article
Generative AI Will Not Replace Traditional Software – But Must Merge With It
The software industry faces a critical strategic choice as generative AI capabilities advance: should enterprise systems be replaced by large language models, or is there a more nuanced path forward? This analysis examines why the probabilistic nature of LLMs makes them fundamentally unsuited to replace deterministic enterprise software, and proposes an integration strategy that combines the strengths of both approaches.
United Kingdom Strategy
A
AlixPartners
Article
From Volatility To Resilience: Strategic Priorities For Hotel Owners And Operators
Withers and the Energy & Environment Alliance convened hotel industry leaders to examine how persistent volatility, geopolitical tensions, and regulatory pressures are reshaping operational strategies in the hospitality sector. The discussion explored how hotels can build resilience through supply chain transparency, energy security, and adaptive business models in an era where uncertainty has become the baseline rather than the exception.
United Kingdom Media & IT
WL
Withers LLP
Article
When Is A Day Not A Day? UK Tax Residence And The Statutory Residence Test
The UK determines tax residence based on the Statutory Residence Test (SRT). While the rules can be complex, incorporating five Automatic Overseas Tests, four Automatic UK Tests, eight potential split year cases, and the sufficient ties test (with five possible ties), in many cases the outcome ultimately turns on a simple metric: the number of days spent in the UK.
United Kingdom Commercial
DG
Dixcart Group Limited
Article
EU Sustainability Reporting: Less Is More?
The European Commission has published draft revised sustainability reporting standards following the Omnibus Directive, dramatically reducing mandatory data points by over 60% while preserving the core structure of CSRD requirements. Companies must navigate significant changes to materiality assessments, value chain reporting obligations, and new voluntary standards that will reshape how businesses approach sustainability disclosure from 2027 onwards.
United Kingdom Commercial
TS
Travers Smith LLP
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