Publications
Account-swap fraud on invoices
A regular supplier writes to inform you that they have changed banks and attaches their new account number. The email appears legitimate: the same name, the same tone, even the same signature. The invoice is paid, and weeks later the supplier complains that they have not received anything. The money has ended up in an account controlled by a third party.
Before Filing a Claim for an Unpaid Invoice: The Essential First Step You Can't Skip
From 3 April 2025, Organic Law 1/2025 on the efficiency of the Public Justice Service requires that, in civil and commercial matters, an attempt must first have been made to use an appropriate means of dispute resolution (MASC). If this cannot be proven, the claim will not be accepted. For companies seeking payment of outstanding invoices, this preliminary step is already part of the debt recovery process.
Tax year in October and year-end closing: what you should check before 31 December
October marks the start of the final quarter of the year with one of the busiest tax filing periods. It is also time to look ahead to the year-end: anything reviewed now, with three months to go, can help avoid surprises in next year’s corporation tax or income tax returns.
The real risks faced by those who fail to file their accounts
Filing accounts is often seen as a minor formality – the sort of thing that can wait until there is less work on. This is a misconception. A company that fails to file its accounts faces three consequences of increasing severity, and the third may affect the director’s personal assets.
The tenancy agreement is coming to an end: what happens to the security deposit?
The end of a tenancy often gives rise to two recurring disputes. The tenant who refuses to pay the final month’s rent ‘because the security deposit covers it’, and the landlord who returns the security deposit after deducting amounts for items that are not always deductible. Both positions are usually incorrect.
Their staff are already using generative AI. The question is: what rules apply?
In most companies, artificial intelligence did not come in as a result of a management decision, but rather through the back door: one person started using it to draft an email, another to summarise a report, and a third to prepare a proposal. By the time management considers the matter, its use is already widespread and unregulated.
The problem is not the tool itself. The problem is that, without guidelines, each person decides for themselves what information to input into it.
Neither a moratorium nor full implementation: the actual timetable for the AI Regulation
Over the summer, there has been talk that Europe had postponed its Artificial Intelligence Regulation. This is not accurate, and the confusion could prove costly. What has been postponed is a specific set of obligations; the rest of the regulation has been in force since 2 August.
It is worth clarifying the dates, because the relevant question is not ‘Is the Regulation in force?’, but ‘Which article applies to me, and from when?’.
Booking holiday accommodation without any nasty surprises: the legal checklist
Fraud involving holiday accommodation bookings surges every summer: adverts for flats that don’t exist or don’t belong to the person advertising them, surprisingly low prices, and pressure to book “before it’s snapped up”. A few minutes’ caution can prevent disappointment that is later difficult — sometimes impossible — to undo.
Flight cancelled or delayed? Here are your rights as a passenger
Every summer, thousands of travellers experience delays, cancellations or lost luggage — and most do not claim compensation, even though they are entitled to it under European regulations, which are clearly set out. Regulation (EC) No 261/2004 protects passengers on flights departing from an airport in the European Union (and, with some exceptions, those arriving in the EU on a flight operated by an EU airline), and it is worth familiarising yourself with it before checking in your luggage.
