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Discover thought leadership and legal insights by our legal experts from across CMS. In our Expert Guides, written by CMS lawyers from across the jurisdictions where we operate, we provide you with in-depth legal research and insights that can be read both online and offline. You can also find Law-Now articles with focused legal analysis, commentary and insights to help you anticipate future challenges and much more.

Media type
ESG and fin­ance
Sus­tain­able fin­ance and re­spons­ible in­vest­ment is an is­sue of glob­al im­port­ance which is front and centre of polit­ic­al, leg­al and mar­ket pri­or­it­ies.  
UK Tax Dis­putes Di­gest
Wel­come to the au­tumn 2022 edi­tion of our UK Tax Dis­putes Di­gest: a high-level sum­mary for heads of tax, fin­ance dir­ect­ors, gen­er­al coun­sel and oth­er in-house pro­fes­sion­als of key de­vel­op­ments in con­ten­tious...
Ex­ec­ut­ive Re­mu­ner­a­tion
Link­ing ESG out­comes to ex­ec­ut­ive pay is now wide­spread, as com­pan­ies use their re­ward struc­tures to hold seni­or lead­ers to ac­count for their sus­tain­ab­il­ity ini­ti­at­ives.  Ac­cord­ing to re­cent re­search three in five FTSE 100 ex­ec­ut­ive bo­nus plans now have an ESG com­pon­ent. The move to­wards great­er sus­tain­ab­il­ity is driv­en by a range of factors; not only are in­vestors and the gen­er­al pub­lic in­ter­ested in this is­sue, but new reg­u­la­tion and cor­por­ate gov­ernance stand­ards play a role here too. It’s not all plain sail­ing. One of the chal­lenges with ESG is ac­cur­ately meas­ur­ing and bench­mark­ing stand­ards, and this is a key is­sue when draft­ing ESG pay and bo­nus re­lated con­di­tions. Em­ploy­ers should take ad­vice be­fore draft­ing these pro­vi­sions to un­der­stand what they need to do in re­la­tion to:leg­al and reg­u­lat­ory con­sid­er­a­tion­show their ex­ec­ut­ive re­mu­ner­a­tion pro­vi­sions fit with their long term ESG strategythe evolving ESG land­scape and fu­ture proof­ing their ap­proach share­hold­er and in­vestor views sec­tor/mar­ket prac­tice
CMS Elec­tric Vehicle Round-up Q3 2022
We are pleased to share the CMS Elec­tric Vehicle Round-up for Q3 2022 – an at-a-glance round-up of the key de­vel­op­ments in the UK EV space this past quarter. In this is­sue, we cov­er some of the fol­low­ing...
Scot­tish in­de­pend­ence - The road to a second ref­er­en­dum?
On 18 Septem­ber 2014, the Scot­tish elect­or­ate voted on wheth­er Scot­land should be­come an in­de­pend­ent coun­try. The res­ult was 55/45 in fa­vour of re­main­ing part of the United King­dom but in the af­ter­math of Brexit sup­port for Scot­tish in­de­pend­ence has in­creased.Re­cent opin­ion polls have shown that Scots are evenly split on the is­sue of in­de­pend­ence. In the run-up to the Scot­tish Par­lia­ment elec­tions on 6 May 2021, the two main pro-in­de­pend­ence parties, the Scot­tish Na­tion­al Party (SNP) and the Scot­tish Greens, cam­paigned for a man­date to hold a second in­de­pend­ence ref­er­en­dum whilst the pro-Uni­on parties cam­paigned against a fur­ther ref­er­en­dum. Whilst the SNP were one seat short of an over­all ma­jor­ity, the elec­tion pro­duced a clear pro-in­de­pend­ence ma­jor­ity in the Scot­tish Par­lia­ment with 72 out of 129 seats. The First Min­is­ter, Nic­ola Stur­geon, has made it clear that she views the elec­tion res­ult as be­ing a man­date for hold­ing an in­de­pend­ence ref­er­en­dum dur­ing the life­time of the cur­rent Scot­tish Par­lia­ment.
Par­tic­u­lar points for over­seas in­vestors in UK prop­erty - Au­tumn State­ment...
Longer term trends Des­pite the re­cent fisc­al tur­bu­lence, the UK re­mains an at­tract­ive jur­is­dic­tion for over­seas in­vest­ment in real es­tate
Pro­tec­tion from protests
Protest on the streets, protest on­line, even lit­ig­a­tion used as a vehicle for protest.Protest­ors tar­get­ing a busi­ness may be stand­ing in a crowd, hold­ing a plac­ard or shout­ing slo­gans. But they may also be be­hind a com­puter screen or pur­su­ing a claim against the busi­ness through the courts. They may even be work­ing in­side the busi­ness, pre­par­ing to com­prom­ise its sys­tems or leak con­fid­en­tial in­form­a­tion.Wheth­er they are act­iv­ists, em­ploy­ees or cus­tom­ers, all these protest­ors may present a sub­stan­tial chal­lenge and a real threat to busi­nesses, in areas in­clud­ing its se­cur­ity, repu­ta­tion and bot­tom line. 
EPO Pres­id­ent de­cides fu­ture format of or­al pro­ceed­ings in op­pos­i­tion
As the pi­lot pro­ject for or­al pro­ceed­ings in op­pos­i­tion by video con­fer­ence (VICO) draws to a close, the EPO Pres­id­ent has care­fully eval­u­ated its con­clu­sions as well as the feed­back from the nu­mer­ous...
Ten takeaways from COP27
COP27 fi­nally reached a con­clu­sion on Sunday morn­ing, when over­run­ning ne­go­ti­ations ended in a deal that de­lighted some sleep-de­prived del­eg­ates but bit­terly dis­ap­poin­ted oth­ers. Pro­gress was made on the is­sue of loss and dam­age, a fraught ques­tion for three dec­ades. But there was much less suc­cess in build­ing on the agree­ment reached at COP26 a year earli­er. In the words of UN sec­ret­ary-gen­er­al An­tónio Gu­terres, “our plan­et is still in the emer­gency room.”   Here are ten takeaways from two weeks in Sharm El-Sheikh.
ESG: A sum­mary of the FCA’s Sus­tain­ab­il­ity Dis­clos­ure Re­quire­ments (SDR)...
The FCA’s long-awaited Con­sulta­tion Pa­per set­ting out its pro­pos­als for the UK’s sus­tain­ab­il­ity dis­clos­ure re­gime (CP22/20) was pub­lished on 25 Oc­to­ber 2022.
Ad­vising the Board Re­port on Dir­ect­or Du­ties Risk
Ex­ec­ut­ive and non-ex­ec­ut­ive dir­ect­ors have a wealth of re­spons­ib­il­it­ies, but no mat­ter the nature of a par­tic­u­lar role or in­dustry, or the day to day de­mands of a busi­ness, all dir­ect­ors re­main sub­ject...
EPO sets start of UP and UPC re­lated trans­ition­al meas­ures to 1 Janu­ary...
Align­ing with the re­cently pub­lished im­ple­ment­a­tion roadmap pub­lished by the Uni­fied Pat­ent Court (UPC), the EPO has de­cided to ad­just the start­ing date of its trans­ition­al meas­ures to 1 Janu­ary 2023.As...