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Recent Editions

North America
Human Times
More states are passing or weighing laws that require employers to offer paid medical or sick leave. Voters in Missouri, Nebraska and Alaska approved paid sick leave laws in November, and at least seven states are considering paid family and medical leave laws this year, according to the National Conference of State Legislatures. Advocates say such laws can lessen financial anxiety and increase employee productivity - although some measures can place stress on smaller employers, which often don’t have a separate human resources department to monitor compliance with mandated leave policies, observes Beth Milito of the National Federation for Independent Business. Meanwhile, experts say the patchwork nature of the laws can be an additional frustration for multi-state employers.
Full Issue
UK
Human Times
The traditional 9 to 5 workday is becoming increasingly uncommon, with many employees now facing extended hours, often without additional pay. Despite a decrease in average weekly hours in the UK from 38.1 in 1992 to 36.5 in 2024, many workers are contracted for 40 hours or more. Research from Canada Life shows that 51% of UK employees regularly exceed their contracted hours, while TUC research from 2024 found that 3.8m people did unpaid overtime, putting in an average of 7.2 unpaid hours a week. Gearalt Fahy, an employment law expert and partner at Womble Bond Dickinson, notes that employers are not legally required to pay for overtime and that in many workplaces it can become the norm that people stay on later or take lunch at their desks. He suggests that "it's really a bargain between the employer and employee," adding that "it comes down to what the employer requires and what the employee is prepared to tolerate."
Full Issue
USA
Education Slice
President Donald Trump said on Friday that federal special education operations, currently spearheaded by the U.S. Department of Education, will move to the U.S. Department of Health and Human Services (HHS.) He also said he is aiming to move federal student loan and school nutrition program oversight from the Education Department to the Small Business Administration. “It’s going to be a great situation. I guarantee that in a few years from now… I think that you’re going to have tremendous results,” said Trump, while seated in the Oval Office of the White House. Relatedly, Education Secretary Linda McMahon wrote in a piece for Fox News that abolishing the department “will not happen tomorrow,” but that she plans to pave the way for Congress to take action. “We will systematically unwind unnecessary regulations and prepare to reassign the department’s other functions to the states or other agencies,” she added. Democrats on the House Education and Workforce Committee have introduced a resolution calling for transparency and information on plans for the Education Department.
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USA
Accountancy Slice
Treasury Department and IRS officials are predicting a decrease of more than 10% in tax receipts by the April 15th deadline compared with 2024, said sources who spoke on the condition of anonymity to share nonpublic data. That would amount to more than $500bn in lost federal revenues. The prediction, officials say, is directly tied to changing taxpayer behavior and President Donald Trump’s actions to reduce staff at the agency. Senior tax agency officials issued detailed warnings about those outcomes to the incoming Trump administration before the president took office. The IRS has dropped investigations of high-value corporations and taxpayers, according to several agency employees involved in those inquiries, because it’s had to triage resources to keep internal systems operating. Two agency commissioners have resigned since Trump took office. The IRS’s head of compliance, Heather Maloy, stepped down effective Friday. A Treasury Department spokesperson described the claims as "sensational and baseless," adding that they "should be dismissed out of hand."
Full Issue
Scotland
Legal Matters Scotland
Private equity firms are increasingly targeting the UK legal sector, with lawyers contemplating deals that could bring in money to boost investment and deliver a windfall for partners. Jonathan Boyers, a managing director in the corporate finance division of consultancy Alvarez & Marsal, said: "Many firms are considering selling up - following the trend we have seen in the accountancy market." Oliver Vaughan, managing director of the investment bank Houlihan Lokey, says: “Private equity firms believe that legal services could be the next frontier for them to invest in." Noting that accounting firms have been a target for private equity, he adds: "If you take a legal firm versus an accounting firm, they are very different - I think the legal services market is more nuanced." Toby Harper, who founded Harper James, comments: "A private equity investor would give me that comfort of partnering with somebody who's been there and done it a million times over, who's got deeper pockets than me, and who can provide access to funding and expertise to deliver on a successful M&A plan." It is noted that Northridge Law, Higgs, Greenwoods, Switalskis, and MAPD are said to be mulling sales, with most expected to fetch between £50m and £150m.
Full Issue
North America
Legal Slice
A new memorandum issued by President Donald Trump threatens to use government power to punish any law firms that, in his view, unfairly challenge his administration. The memo directs Attorney General Pam Bondi to seek sanctions against attorneys and law firms that file what Trump characterized as “frivolous, unreasonable, and vexatious” lawsuits against the federal government. The memo states: “Far too many attorneys and law firms have long ignored [ Rules of Professional Conduct 3.1 ] when litigating against the federal government or in pursuing baseless partisan attacks.” The memo also cites Federal Rule of Civil Procedure 11, which prohibits lawyers from filing claims with improper motivations, lacking evidentiary support, or not grounded in existing law. Vanita Gupta, a civil rights lawyer and a former Justice Department official, said Trump’s memo “attacks the very foundations of our legal system by threatening and intimidating litigants who aim to hold our government accountable to the law and the Constitution.” A White House spokeswoman, Taylor Rogers, said: “President Trump is delivering on his promise to ensure the judicial system is no longer weaponized against the American people. President Trump’s only retribution is success and historic achievements for the American people.”
Full Issue
Europe
Risk Channel
Energy Secretary Ed Miliband has ordered an urgent investigation into the power outage that caused the closure of Heathrow Airport on Friday. The outage, which came after a fire at a substation that supplies power to the airport, saw thousands of flights cancelled. The Department for Energy Security and Net Zero said the investigation, which will be led by the National Energy System Operator (NESO), will build a "clear picture" of the incident and help to prevent it "from ever happening again." Miliband said officials are “determined to properly understand what happened and what lessons need to be learned.” NESO, which operates Britain's electricity grid, is expected to report its initial findings to power regulator Ofgem and the government in six weeks. Speaking to the FT, National Grid chief executive John Pettigrew says Heathrow had "enough power" despite the fire shutdown. Meanwhile, Heathrow has announced that former Transport Secretary Ruth Kelly will review the airport's response to the power outage and its crisis management plans.

North America
CFO Slice
The White House is narrowing its approach to tariffs set to take effect on April 2nd, dubbed "Liberation Day" by President Donald Trump, likely omitting a set of industry-specific tariffs while applying reciprocal levies on a targeted set of nations that account for the bulk of foreign trade with the U.S. There had been plans to announce reciprocal tariffs that seek to equalize U.S. tariffs with the duties charged by trading partners, as well as tariffs on sectors like automobiles, pharmaceuticals and semiconductors. However, the Wall Street Journal cites an administration official who says those sector-specific tariffs are now unlikely to be announced on April 2nd. The official added that the White House is still planning to unveil the reciprocal tariff action on that day, though planning remains fluid. The fate of the sectoral tariffs, as well as tariffs on Canada and Mexico that Trump said were justified by fentanyl trafficking, remains uncertain.
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