Legal Intelligence
Court judgments, regulatory changes, and legislative developments across our practice jurisdictions. Every item is verified against official sources before publication.
Last updated: 13 May 2026
On 12 May 2026 a three-member Supreme Court bench headed by Justice Shahid Waheed and comprising Justice Naeem Akhtar Afghan and Justice Shafi Siddiqui directed the Islamabad High Court to decide the sentence suspension pleas filed by lawyer and rights activist Imaan Mazari and her husband Hadi Ali Chattha. The couple were sentenced in January to 17 years each under the Prevention of Electronic Crimes Act and their suspension applications had been pending before the IHC for more than two months. The bench observed that since the high court had not passed any adverse order or rejected the applications, the Supreme Court could direct the IHC to decide the appeals within two weeks. The Supreme Court kept the matter pending before it until the high court’s ruling. Read our analysis →
Source: Geo News
A seven-page written judgment of the Federal Constitutional Court authored by Justice Aamer Farooq and reported on 5 May 2026 holds that high courts are bound to pronounce reserved judgments within 90 days, that a verdict delivered beyond the stipulated period may be declared void on that ground alone, and that trial courts are required to decide cases within 30 days of the conclusion of trial. The decision arose out of an appeal by the Pakistan National Shipping Corporation against a Sindh High Court order pronounced ten months after the conclusion of hearings. The Court directed that copies of the judgment be circulated to all high courts for strict compliance and observance, and treated breaches of judicial confidentiality and premature leaks of verdicts as parallel forms of judicial misconduct subject to fresh hearing on application by the affected party. Read our analysis →
Source: Dawn
A two-member Supreme Court bench comprising Chief Justice of Pakistan Yahya Afridi and Justice Shahid Bilal Hassan delivered a 13-page judgment ruling that the Supreme Court is not subordinate to the Federal Constitutional Court under the amended constitutional framework. The judgment holds that the two apex courts operate as coordinate forums with exclusive competence over their respective categories of cases. Following the 27th Constitutional Amendment, the FCC was assigned exclusive jurisdiction over constitutional matters including federal-provincial disputes, enforcement of fundamental rights, and public interest litigation, while the Supreme Court retains its jurisdiction over regular civil and criminal appeals under Article 185. The Court clarified that Article 189 ensures consistency of legal principles across courts but does not create a hierarchy in which one apex court is subordinate to the other. Read more →
Source: Dawn
On 11 May 2026 a written judgment of the Supreme Court of Pakistan authored by Justice Shakeel Ahmad held that no co-owner of jointly inherited property can transfer more than the share legally belonging to that co-owner, and that a husband can offer property as Haq Mehr only to the extent of his legally owned share. The court dismissed a civil petition challenging the decision of the Peshawar High Court and upheld the lower court’s ruling. The judgment directs Nikah registrars and Nikah Khawans to verify ownership details of any property listed as Haq Mehr before recording it in the marriage contract, and orders the inclusion of a separate ownership-details column in the Nikahnama capturing whether the property is fully owned, partially owned, inherited or jointly shared. Copies of the judgment have been ordered to be sent to the chief secretaries of all provinces for necessary action and implementation. Read our analysis →
Source: Flare Pakistan
On 11 May 2026 a three-judge full bench of the Lahore High Court headed by Chief Justice Aalia Neelum ordered the return of the Rs 7 crore surety bond deposited by Punjab Chief Minister Maryam Nawaz in the Chaudhry Sugar Mills accountability case. The petition relied on the formal closure of the National Accountability Bureau’s inquiry in early 2026 and the accountability court’s acceptance of that closure, on the principle that once an investigation is formally concluded there is no continuing legal basis to hold the bail security. The bench approved the petition and directed the relevant authorities to release the deposit. The order is a clean application of established principle on the release of surety after the closure of accountability proceedings and is likely to be relied on in unrelated petitions where the underlying inquiry has been closed but the deposit remains. Read our analysis →
Source: Daily Pakistan
On 11 May 2026 nineteen apartment owners of One Constitution Avenue, Islamabad filed an intra-court appeal in the Islamabad High Court partially challenging the court’s 30 April 2026 judgment cancelling the lease. The appeal targets paragraph 37 of the judgment, which relates to observations on third-party rights, and seeks either an amendment or setting aside of that paragraph. The appellants ask that the Islamabad administration and police be restrained from taking action against them, that the Capital Development Authority be restrained from evicting residents and from disconnecting electricity and gas supplies, and that no eviction take place until an acceptable resolution is reached. They have also sought to be included in any consultative or settlement process. The Capital Development Authority and BNP Company are named as respondents.
Source: Capital News Point
On 7 May 2026 Justice Anwaar Hussain of the Lahore High Court issued a consolidated judgment in multiple constitutional petitions and held that special courts established under the Punjab Establishment of Special Courts (Overseas Pakistanis Property) Act 2025 have exclusive jurisdiction over the entire spectrum of disputes connected to immovable property of overseas Pakistanis, not just narrow questions of title and possession. The court ruled that the words ‘matters connected therewith’ and ‘incidental thereto’ in the Act’s preamble are of wide import and extend to specific performance, partition, inheritance, cancellation of transactions and cancellation of powers of attorney. The status of a party as an overseas Pakistani draws the suit into the special court regardless of whether that party is plaintiff or defendant. Civil-court jurisdiction is ousted in relevant matters; pending cases must be transferred to the special courts under Section 13 of the Act and continue from the stage already reached. The registrar has been directed to circulate the judgment to all district and sessions judges for compliance. Read our analysis →
Source: Dawn · Profit by Pakistan Today
On 5 May 2026 Justice Mohsin Akhtar Kayani of the Islamabad High Court (before his transfer to the Lahore High Court) issued a detailed judgment holding that the Council of Islamic Ideology has no constitutional authority to determine or comment on the criminal culpability of any individual, and set aside the Council’s 2025 opinion describing a statement made by cleric-turned-YouTuber Engineer Muhammad Ali Mirza as blasphemous in FIR No. 563 of 2025 registered under Section 295-C PPC and Section 11 PECA at Police Station Jhelum City. The court held that the constitutional design of the Council is limited to legislative consultation under Articles 229 and 230 of the Constitution, and that the National Cyber Crime Investigation Agency was not among the institutions authorised to refer questions to the Council. Citing the Supreme Court’s Mustafa Impex judgment (PLD 2016 SC 808), the court ruled that any exercise of authority outside constitutional boundaries is ultra vires and without lawful sanction, and emphasised that the opinion had the potential to prejudice the accused and undermine the Article 10-A fair-trial guarantee. Read our analysis →
Source: Voicepk.net · Daily Pakistan
On 7 May 2026 a panel of five Justices of the United Kingdom Supreme Court unanimously allowed the UK government’s appeal in the Northern Ireland Troubles (Legacy and Reconciliation) Act 2023 challenge brought by four bereaved family members — Martina Dillon, John McEvoy, Brigid Hughes and Lynda McManus. The court held that the respondents had not established that the 2023 Act diminished victims’ rights, and that the Independent Commission for Reconciliation and Information Recovery is equipped to deliver human-rights-compliant investigations. The decision overturns earlier judgments of the Northern Ireland High Court and Court of Appeal that had been welcomed by victims’ groups and had prompted the government’s appeal. The Labour government has separately introduced legislation in Parliament to repeal the conditional immunity provisions of the 2023 Act and to remove the bar on future legacy compensation cases. The case may yet proceed to the European Court of Human Rights.
Source: ITV News · The Irish Times · The News Letter
On 7 May 2026 the Court of Justice of the European Union issued judgment in a preliminary reference and held that a national rule conditioning access to social assistance and employment on ten years of residence in the member state constitutes indirect discrimination against beneficiaries of international protection. The ruling clarifies the interaction of the EU Qualification Directive with national social-assistance regimes and with the principle of non-discrimination, and is expected to require member states with long-residence thresholds in their welfare and labour-market access rules to revisit those thresholds in respect of refugees and subsidiary-protection beneficiaries. The press release was issued by the Court of Justice as ruling No. 68/2026.
Source: Court of Justice of the European Union (Press releases)
On 8 May 2026 a two-judge constitutional bench of the Sindh High Court directed the Sindh government to make Karachi’s University Road fully operational within two months and ruled that the sealing of machinery belonging to the Lot 2 contractor on the Bus Rapid Transit Red Line project was illegal. The bench observed that residents along the corridor were facing severe daily hardship and that traffic on the road must be restored without interruption; the provincial government was given liberty to allocate or reallocate additional funds for that purpose. On the contractor’s side the court held that any retained possession of machinery must go through the Dispute Resolution Board under clauses 17, 18 and 19 of the agreement, with arbitration as the agreed mechanism for resolving the underlying contract dispute. Of the Rs 16 billion sanctioned cost, Rs 15 billion had already been paid; copies of the verdict were directed to the chief secretary Sindh and the secretary local government for implementation. Read our analysis →
Source: The Express Tribune · Pakistan Today · ARY News
On 8 May 2026 Justice Raheel Kamran of the Lahore High Court issued a seven-page written order setting aside the Punjab government’s appointment of a male candidate as permanent lumberdar in a Lodhran village and holding that no provision of law disentitles a woman from holding the office. The petitioner had served as Sarbarah Lumberdar since 2002 in the same village in which her father had been the permanent lumberdar until his death; she met the relevant criteria and topped the comparative merit list. The court observed that latent bias, direct or indirect, that diminishes a woman’s candidature for reasons unrelated to merit cannot be countenanced, and that rural governance and revenue administration benefit when capable women are allowed to participate in institutional roles historically monopolised by men. The order applies the equality guarantee in Articles 25 and 27 of the Constitution to a routine field-level appointment in the revenue administration. Read our analysis →
Source: The Express Tribune
The Companies House identity verification regime under the Economic Crime and Corporate Transparency Act 2023 entered live operation on 18 November 2025 and is now in the rolling birth-month phase for existing directors and persons with significant control (PSCs). PSCs whose birthday falls in May have a 14-day window in May 2026 in which to complete identity verification through GOV.UK One Login or an Authorised Corporate Service Provider; directors must verify by reference to the company’s next confirmation statement filing. Failure to verify is an offence and prevents filing of the CS01 confirmation statement, exposing the company to strike-off and the individual to a potential unlimited fine. Verification through GOV.UK One Login is free.
Source: GOV.UK · Farrer & Co
On 4 May 2026 the United States Supreme Court granted the State of Louisiana’s request to immediately finalise the Court’s 29 April 2026 6-3 opinion in Louisiana v. Callais (No. 24-109), in which the Court struck down the Louisiana congressional map that had created two majority-Black districts and significantly limited the application of Section 2 of the Voting Rights Act 1965. Finalisation allowed Louisiana to draw a new map in time for the 2026 midterm elections. The decision requires plaintiffs claiming racial discrimination in redistricting to demonstrate a strong inference that lawmakers intentionally drew district boundaries to disadvantage minority voters; commentators have read the ruling as the practical end of majority-minority districts in the South.
Source: SCOTUSblog · Supreme Court of the United States (PDF opinion)
On 7 May 2026 a two-judge bench of the Federal Constitutional Court of Pakistan, comprising Chief Justice Aminuddin Khan and Justice Ali Baqar Najafi, struck down Section 7E of the Income Tax Ordinance 2001 as ultra vires the Constitution and void ab initio, and held that all actions, proceedings and notices initiated or taken by the FBR under the provision are without lawful authority and stand set aside. Section 7E was inserted by the Finance Act 2022 with effect from the tax year 2023 and imposed an effective annual one per cent charge on the FBR-defined fair market value of immovable property worth more than Rs 25 million. The provision had been challenged in every provincial high court with conflicting outcomes, and the Federal Constitutional Court has now resolved the question. The detailed reasons are to follow. Read our analysis →
Source: Dawn · Profit by Pakistan Today · Geo News
On 4 May 2026 a two-member Lahore High Court bench comprising Justice Ahmad Nadeem Arshad and Justice Malik Waqar Haider Awan conditionally suspended the Rs 5 million damages portion of the trial-court judgment in the Ali Zafar v Meesha Shafi defamation suit on terms that the appellant deposit Rs 2.5 million in cash with the court and furnish a surety bond for the balance, while leaving the trial-court injunctive order restraining the appellant from repeating the disputed statements in force pending the hearing of the appeal. The trial court had decreed the suit on 31 March 2026, awarded Rs 5 million in damages, and granted injunctive relief restraining the appellant from repeating the statements about the respondent. The order is a useful working illustration of how a Pakistani high court treats the damages and injunctive components of a defamation decree differently at the stay-of-execution stage. Read our analysis →
Source: Pakistan Today · Express Tribune · Geo News
On 6 May 2026 a two-member Supreme Court bench comprising Chief Justice Yahya Afridi and Justice Shahid Bilal Hassan issued a 13-page order, authored by the Chief Justice, holding that the Supreme Court of Pakistan and the Federal Constitutional Court, established under the 27th Constitutional Amendment, function as coordinate courts with clearly defined and separate jurisdictions, that neither court is positioned as an appellate forum for the other, and that any interpretation suggesting subordination would contradict the constitutional text. The order issued on a set of petitions arising from a 17 February 2020 Peshawar High Court consolidated judgment. The ruling is foundational for the post-27th-Amendment institutional architecture and is expected to inform the working practice of both courts in matters that touch on the boundary of their respective jurisdictions.
Source: Dawn · Dawn (detail) · Business Recorder
On 2 May 2026 the Federal Constitutional Court of Pakistan dismissed the Balochistan government's appeal and upheld a Balochistan High Court ruling that had struck down a notification granting lifetime additional benefits to former chief secretaries of the province and their widows. The four-page judgment authored by Justice Aamer Farooq held that the authority to frame rules relating to salaries, pensions and benefits rests exclusively with the finance department, that neither the finance minister nor the chief secretary has the power to grant such benefits independently, and that the additional perks under challenge had been approved by the chief minister contrary to the Constitution and the law. The court held that there is no legal provision permitting retired chief secretaries or their families to receive lifetime additional benefits and that post-retirement pensions and privileges can only be granted in accordance with existing laws.
Source: Dawn · Express Tribune · Pakistan Today
On 7 May 2026 Justice Anwaar Hussain of the Lahore High Court ruled that the special tribunals constituted under the Punjab Establishment of Special Courts (Overseas Pakistanis Property) Act 2025 can hear the full spectrum of immovable property disputes involving overseas Pakistanis, including inheritance, partition, specific performance, and the cancellation of transactions and powers of attorney. The bench held that the words "matters connected therewith" and "incidental thereto" in the Act's preamble are of wide import and that the lower courts had adopted an overly narrow interpretation. The judgment directed all pending overseas-Pakistani property matters to be transferred to the special courts under section 13 of the Act, with transferred cases proceeding from the stage already reached. Read our analysis →
Source: Profit by Pakistan Today
On 7 May 2026 the UK Supreme Court unanimously allowed the Secretary of State for Northern Ireland's appeal in Dillon, McEvoy, Hughes and McManus, holding that the applicants had not established that the Northern Ireland Troubles (Legacy and Reconciliation) Act 2023 led to a diminution of rights for the purposes of Article 2 of the Windsor Framework. The bench, comprising Lord Reed, Lord Hodge, Lord Lloyd-Jones, Lord Hamblen and Lord Stephens, set the threshold for legislative-level Windsor Framework challenges at the demanding standard that the impugned legislation must breach the relevant Convention obligation in all or almost all cases. The Independent Commission for Reconciliation and Information Recovery is reinstated and the closure of duplicated legacy inquests and overlapping civil routes now takes effect. Counsel for the applicants indicated that a Strasbourg application is under consideration. Read our analysis →
Source: UK Supreme Court · The Journal
On 7 May 2026 a two-member Islamabad High Court bench comprising Chief Justice Sardar Muhammad Sarfraz Dogar and Justice Muhammad Asif adjourned the hearing of the main appeals against convictions in the £190 million corruption case until 20 May 2026, after accepting a request filed by counsel for the PTI founder Imran Khan. The matter relates to the appeals filed by Mr Khan and his wife Bushra Bibi against the sentences awarded by the accountability court. The adjournment continues the procedural arc of the appeal but does not engage the substantive grounds.
Source: Pakistan Today
The European Commission has confirmed 2 August 2026 as the date on which the AI Act becomes fully applicable, with the AI Office in Ireland to act as the central coordinator and Single Point of Contact for enforcement. Provisions on prohibited AI practices and AI literacy obligations entered into application on 2 February 2025, and the governance rules for general-purpose AI models became applicable on 2 August 2025. Enforcement will be hybrid, with national market-surveillance authorities and the European Commission sharing oversight; data-protection authorities are designated as market-surveillance authorities for high-risk AI systems implicating personal data. The Commission's published guidelines clarify the interplay between the AI Act and the GDPR and the Digital Services Act.
Source: European Commission — AI Act · AI Act tracker
On 5 May 2026 the Sindh High Court allowed the convicts' appeals in the Ali Raza Abidi murder case, struck down the anti-terrorism clauses, converted the life sentences imposed by the Anti-Terrorism Court into the period already served, and ordered release. The bench held that while the killing was a targeted attack, the prosecution had not established the design requirement under Section 6 of the Anti-Terrorism Act 1997 beyond reasonable doubt because the underlying motive could not be conclusively determined on the trial record. The court also directed the Inspector General of Sindh to review the performance of investigating officers and ensure accountability for procedural shortcomings. Mr Abidi, a former MQM lawmaker, was killed outside his Karachi residence in December 2018. Read our analysis →
A detailed written judgment authored by Justice Mohsin Akhtar Kayani of the Islamabad High Court, now in public circulation, sets aside the Council of Islamic Ideology's 2025 opinion against Engineer Muhammad Ali Mirza as without lawful authority and of no legal effect. The court holds that the Council, established under Articles 228 to 231 of the Constitution as an advisory body to the federal and provincial legislatures, is not empowered to issue opinions adjudicating the criminal liability of an identified individual in a pending First Information Report under Section 295-C of the Pakistan Penal Code. The opinion is to be removed from the investigative record, and the case must proceed, if at all, on the basis of the lawfully obtained evidence. Read our analysis →
Source: DAWN · Daily Pakistan
In a written judgment delivered on 4 May 2026, Chief Justice Sardar Muhammad Sarfraz Dogar of the Islamabad High Court dismissed BNP (Private) Limited's execution petition challenging the cancellation of its lease over the One Constitution Avenue project. The court held that the Capital Development Authority's cancellation order of 8 March 2023 was legal and valid, finding that BNP had failed to comply with the financial terms set by the Supreme Court and had defaulted on a Rs2.916 billion payment for the year 2022. Third-party investor applications were also disposed of in the same order. The decision is significant for commercial-property practitioners advising on Capital Development Authority lease compliance and on the limits of execution remedies where the underlying default is established.
Source: The Nation · ProPakistani
The State Bank of Pakistan published its Financial Stability Review 2025 on 5 May 2026, reporting that the financial sector expanded by 15.1 percent during the year, with deposits up, non-performing loans declining, and bank capital positions strengthened. The Review records continued operational resilience of financial-market infrastructures, supported by rapid growth in digital transactions and the operationalisation of PRISM+, expanded QR-code payments under the RAAST scheme, and the National Clearing Company's T+1 settlement system. For banking and capital-markets practitioners, the Review provides the SBP's official baseline for sectoral risk assessment going into the 2026 supervisory cycle.
Source: State Bank of Pakistan · ProPakistani
In a seven-page judgment authored by Justice Aamer Farooq on 4 May 2026, the Federal Constitutional Court of Pakistan held that high courts must announce reserved judgments within 90 days of reservation, that announcements made beyond that limit may be declared void on the ground of delay alone, that complex matters can be relisted for re-hearing within a 120-day extended window, and that pre-pronouncement leakage of a judgment, even unintentional, justifies the head of bench ordering a fresh hearing by the same or a newly constituted bench. The court directed that copies of the judgment be circulated to all five high courts of the federation for implementation. The ruling reinforces Article 10A's fair-trial guarantee and turns a long-standing concern about reserved-judgment delay into an enforceable procedural framework. Read our analysis →
Source: Daily Pakistan · Geo TV · Express Tribune
The principal provisions of the Renters' Rights Act 2025 took effect across England on 1 May 2026. From that date, almost all existing assured shorthold tenancies have automatically converted into assured periodic tenancies, the no-fault eviction route under section 21 of the Housing Act 1988 has been abolished, and possession can now be sought only through the revised Section 8 grounds with their recalibrated notice periods. Tenants gain a statutory right to end the tenancy on two months' written notice. Landlords of pre-existing tenancies must serve a government-produced information sheet on each tenant before 31 May 2026. The Act also introduces a presumption in favour of pet ownership, prohibits "no DSS" and "no children" lettings policies, and lays the groundwork for a Private Rented Sector Database, an Ombudsman scheme, the Decent Homes Standard and Awaab's Law in the private rented sector. Read our analysis →
Source: legislation.gov.uk — Renters' Rights Act 2025 · Government Information Sheet
The Federal Constitutional Court on 30 April 2026 dismissed petitions filed by DG Khan Cement Company Limited and others, upholding the constitutional validity of the super tax under sections 4B and 4C of the Income Tax Ordinance 2001. The court held that section 4B (introduced by the Finance Act 2015 to fund rehabilitation of temporarily displaced persons, applicable to tax years 2015 to 2022) and section 4C (introduced by the Finance Act 2022 for high-earning persons from tax year 2022 onwards) were valid exercises of Parliament's taxation power under the Constitution. The court also held that capital gains arising from disposal of immovable property or securities held for a prescribed period would not fall within the super tax's scope. The judgment set aside earlier high-court rulings holding that the Islamabad High Court had exceeded its jurisdiction. FBR officials indicated that approximately Rs290 billion has been collected under the super tax during the first nine months of the current fiscal year, with the figure projected to rise to Rs315 billion by 30 June 2026.
Source: DAWN · Express Tribune · Dawn (commentary)
The UK Companies House identity verification regime under the Economic Crime and Corporate Transparency Act 2023 entered the active rolling-deadline phase on 1 May 2026, with directors and Persons with Significant Control born in May now required to verify their identity and submit their personal code through GOV.UK One Login or an Authorised Corporate Service Provider. Verification yields an 11-character personal code that the individual then uses for every UK company in which they hold a regulated role. Verifying directly through the GOV.UK One Login app is free; verification through a third-party ACSP typically attracts a fee. Directors who miss the relevant fortnight risk automated compliance flags. The phased birth-month structure runs through 2026 and 2027, with all relevant individuals expected to have verified by their first confirmation statement falling due in 2026 or 2027.
Source: GOV.UK — Verify your identity for Companies House · Companies House — Identity verification · GOV.UK news (18 Nov 2025)
In conjoined appeals, the UK Supreme Court unanimously dismissed the appellants' appeals and allowed the Bank's cross-appeals on 25 March 2026, holding that Regulation 28(3) of the Russia (Sanctions) (EU Exit) Regulations 2019 prohibited UniCredit Bank GmbH (London Branch) from discharging payment obligations under twelve letters of credit issued between 2017 and 2020 as security for Irish-leased civilian aircraft supplied to Russian airlines, even though the leases pre-dated the relevant sanctions amendments and the leases had been terminated for default before the demands for payment fell due. The Court held that it is sufficient that the payments were connected with an arrangement to make aircraft available in Russia. On the cross-appeal, the Court held (obiter) that section 44 of the Sanctions and Anti-Money Laundering Act 2018 provides a complete defence for so long as the payer reasonably believes that payment is prohibited by the Regulations. The judgment significantly broadens the practical reach of the UK's sanctions regime over financial-services connections to prohibited supply arrangements.
Sources: UK Supreme Court — Press Summary | BAILII — [2026] UKSC 10 | TLT LLP analysis
The Online Safety (CSEA Content Reporting by Regulated User-to-User Service Providers) Regulations 2026 (SI 2026/268, made 9 March 2026, laid before Parliament 12 March 2026) came into force on 7 April 2026 and operationalised the section 66 reporting duty under the Online Safety Act 2023. From that date, in-scope UK and non-UK providers of regulated user-to-user services must report detected and previously unreported child sexual exploitation and abuse content to the National Crime Agency, register with the NCA's Industry Reporting Portal (CSEA-IRP), appoint an organisation administrator, and submit reports either through the manual portal or via API. The Regulations introduce a three-tier priority system (immediate, as soon as reasonably practicable, without undue delay), prescribe extensive Schedule 1 reporting fields, impose layered five-year and one-year retention obligations under regulation 8, and require a seven-day response window to NCA information requests under regulation 7.
Sources: SI 2026/268 (legislation.gov.uk) | Ofcom — Duty to report CSEA content | National Crime Agency — CSEA-IRP
The State Bank of Pakistan amended Chapter 7 of the Foreign Exchange Regulations in April 2026 to allow exchange companies to enter into short-term forward sale transactions with authorised dealers against the receipt of inward home remittances, for periods of up to five working days. Sub-paragraph 7 I(d) of Chapter 7 was revised and a new sub-paragraph 7 II inserted. Where a contract is booked for a shorter period, it may be extended, but the total duration including any extension must not exceed five working days. Forward sales must be supported by copies of remittance advices from money transfer operators covering the previous fifteen days. Exchange companies were previously required to surrender the dollar leg of inward remittances on the same day, with the new facility expected to deepen the formal remittance channel and improve liquidity management for the sector.
Sources: SBP — Exchange Policy Department | Dawn | Business Recorder | ProPakistani
On 28 April 2026 the Judicial Commission of Pakistan recommended, by a majority of its total membership, the transfer of three Islamabad High Court judges to other high courts: Justice Mohsin Akhtar Kayani to the Lahore High Court, Justice Babar Sattar to the Peshawar High Court, and Justice Saman Rafat Imtiaz to the Sindh High Court. The Ministry of Law and Justice subsequently notified the transfers. The Islamabad Bar Council took serious notice on 3 May 2026, stating that isolated and non-uniform transfers conducted without disclosed objective criteria damage public confidence and judicial integrity. A petition challenging the transfers has been filed before the Peshawar High Court. The transfers re-open broader questions about judicial independence following the constitutional changes affecting the higher judiciary.
Sources: Dawn — Law ministry notifies transfer of 3 IHC judges | Dawn — Uncertainty over IHC judges' transfer | Pakistan Today
In a writ petition filed by Muhammad Ali Ansari, Justice Tanveer Ahmad Sheikh of the Lahore High Court (Multan Bench) held on 10 April 2026 that the Computerised National Identity Card (CNIC) is not movable property of its holder and cannot be blocked, impounded or attached by a civil court as a coercive measure in execution proceedings. The Court reasoned that the CNIC is an identity document issued by the federal government under the NADRA Ordinance, 2000, that it remains the property of the federal government, and that it confers no proprietary rights on the holder. NADRA was directed to immediately unblock the petitioner's CNIC and submit a compliance report within fifteen days. The decision narrows the range of execution remedies available to civil courts and clarifies the legal status of the CNIC across civil-execution and recovery practice.
Sources: Dawn | ProPakistani | Pakistan Today
The Securities and Exchange Commission of Pakistan has reinforced its directive requiring every registered company in Pakistan to disclose its Ultimate Beneficial Owners through Form-19 on the eZfile portal. The directive operates under Section 123A of the Companies Act, 2017 and the SECP's Beneficial Ownership Regulations. Companies in default may be subject to financial penalties of up to Rs. 10 million; directors, chief executives and other officers responsible for the default may each be subject to penalties of up to Rs. 1 million. The framework requires both an initial filing and a continuous duty to update the position whenever beneficial-ownership changes occur, alongside an internal corporate register that must be available for SECP inspection. The renewed emphasis aligns with FATF transparency standards and signals an enforcement-led phase of the UBO regime.
Sources: SECP — Statements of Beneficial Ownership | ProPakistani | Lexology
The European Commission has issued the first non-compliance decision under the Digital Services Act, fining X (formerly Twitter) approximately €120 million for breaching its transparency obligations. The decision identifies three central failures: the deceptive design of the platform's "blue checkmark" verification scheme, lack of transparency in the platform's advertising repository, and failure to provide researchers with adequate access to public data. The decision crystallises the Commission's enforcement methodology under the DSA and signals that further enforcement against very large online platforms is likely to accelerate through the remainder of 2026. The fine was imposed after a multi-year investigation and is the first concrete monetary sanction the Commission has imposed under the DSA framework.
Sources: European Commission — Digital Strategy | Tech Policy Press
The European Commission has preliminarily found that Meta's Instagram and Facebook services are in breach of the Digital Services Act for failing to diligently identify, assess and mitigate the risks associated with minors under the age of thirteen accessing those services. The preliminary findings concern Article 28 of the DSA, which imposes specific protective obligations in respect of minors on very large online platforms. The Commission's preliminary findings are not a final infringement decision; Meta has the opportunity to respond before any final decision and the imposition of any fine. If sustained, the findings could represent a substantial enforcement action against one of the largest platform groups regulated under the DSA framework.
Sources: European Commission | European Commission — Digital Services Act
On 14 April 2026, the State Bank of Pakistan issued BPRD Circular Letter No. 10 of 2026, formally reversing the 2018 prohibition that barred regulated banks from dealing with virtual-currency businesses. The new framework permits SBP-regulated entities to open and maintain bank accounts for entities licensed by the Pakistan Virtual Assets Regulatory Authority (PVARA) as Virtual Asset Service Providers, subject to enhanced due-diligence and ongoing supervision requirements. Banks remain prohibited from investing, trading, or holding crypto assets using their own funds or customer deposits. The circular operationalises the licensing architecture established under the Virtual Assets Act, 2026.
Source: CoinDesk
In a judgment handed down on 22 April 2026, the UK Supreme Court held in Re X and Y (Children: Adoption Order: Setting Aside) [2026] UKSC 13 that there is no scope for the inherent jurisdiction of the High Court to set aside an adoption order. The Court reasoned that the Adoption and Children Act provides a complete statutory framework for adoption and the legal status of an adopted person, and that inherent jurisdiction cannot operate where Parliament has legislated comprehensively. The decision affirms the principle that adoption is a permanent and final order and reduces the avenues by which an adoption order can be revisited after it has taken effect.
Source: CoramBAAF
The UK Supreme Court has handed down judgment in Gatwick Investment Limited and Others v Liberty Mutual Insurance Europe SE [2026] UKSC 14, holding that furlough payments received by insureds under the Coronavirus Job Retention Scheme are deductible from amounts otherwise payable by insurers under business-interruption policies for Covid-19-related losses. The Supreme Court upheld the judgment of Jacobs J at first instance and the Court of Appeal, and aligned its analysis with the earlier decision of Butcher J in Stonegate Pub Co v MS Amlin [2022] EWHC 2548 (Comm). The judgment provides definitive UK Supreme Court authority on the treatment of state-supported wage payments in the calculation of business-interruption insurance recoveries.
Source: 3 Verulam Buildings
Companies House has confirmed that the second phase of identity-verification commencement under the Economic Crime and Corporate Transparency Act 2023, originally scheduled for spring 2026, has been deferred to no earlier than November 2026. The 18 November 2026 backstop for verification of all existing directors and PSCs remains in place. The first phase, in force since 18 November 2025, continues to apply: new directors and PSCs must verify before appointment, and existing officers must verify before the company's next confirmation-statement filing on or after that date. Companies House has indicated that it will not prosecute individuals for non-compliance during the first 12-month transition period.
Source: Farrer & Co
In a 6–3 decision handed down on 29 April 2026, the United States Supreme Court ruled in Louisiana v. Callais that the Voting Rights Act could not require a state's redistricting plan to create additional majority-minority districts where the state's plan was already in compliance with the Act, and that any such requirement would conflict with the Equal Protection Clause of the Fourteenth Amendment. The decision reshapes the practical operation of Section 2 of the Voting Rights Act and is expected to influence redistricting practice ahead of the 2030 census. The ruling has prompted immediate commentary from civil-rights groups and legislative leaders on both sides.
Source: The Washington Post
The European Commission's supervisory and enforcement powers over providers of General-Purpose Artificial Intelligence models will become operational from 2 August 2026. The powers include the ability to request technical documentation, conduct evaluations of GPAI models, require compliance measures, and impose fines for breaches of Chapter V of the EU AI Act. A trilogue on the Digital Omnibus, a proposal to amend several elements of the AI Act, is scheduled for 13 May 2026. If the Omnibus is not formally adopted before 2 August 2026, the original AI Act provisions, including the high-risk obligations and their current timeline, will apply from that date.
The Judicial Commission of Pakistan has approved the transfer of three judges of the Islamabad High Court. Justice Mohsin Akhtar Kiani has been transferred to the Lahore High Court, Justice Babar Sattar to the Peshawar High Court, and Justice Saman Rafat Imtiaz to the High Court of Sindh. The transfers come amid pending judicial appointments at the Islamabad High Court and broader debate over the geographical composition of the federal capital's bench. The Bar bodies in Islamabad have continued to press for representation of Islamabad-based lawyers in the upcoming round of elevations.
Source: Dawn
The Supreme Court has issued a stern warning to lawyers over the practice of seeking adjournments without sufficient cause, citing the delay it causes to the administration of justice. A division bench headed by Chief Justice Afridi noted that 653 adjournment requests were filed by advocates between January and March 2026 alone. The Court made clear that adjournments sought without strict compliance with the legal framework will invite appropriate consequences, including the imposition of compensatory costs in accordance with the Supreme Court Rules. The remarks signal a broader push by the judiciary to reduce the case backlog, which currently stands at over 60,000 pending cases across the superior courts.
Source: Pakistan Today
The Islamabad Bar Council has intensified its efforts to secure representation for Islamabad-based lawyers in upcoming appointments to the Islamabad High Court (IHC), as the Judicial Commission of Pakistan is expected to hold meetings in the coming weeks on judicial appointments and transfers. Several names are under consideration for elevation, including former Advocate General Ayyaz Shaukat, tax law specialist Usman G. Rashid Cheema, and two serving district and sessions judges. The IBC has historically argued that the IHC bench should include lawyers who have practised in the federal capital, rather than drawing exclusively from the Punjab bar or the judiciary.
Source: Pakistan Today
From 1 April 2026, the UK National Living Wage for workers aged 21 and over has risen from GBP 12.21 to GBP 12.71 per hour. The National Minimum Wage for 18 to 20 year olds has increased from GBP 10.00 to GBP 10.85, and the rate for 16 to 17 year olds and apprentices has risen from GBP 7.55 to GBP 8.00. These increases coincide with the broader package of employment law changes that came into force in April 2026, including day-one Statutory Sick Pay, the removal of the qualifying period for paternity leave, and the creation of the Fair Work Agency on 7 April.
Source: Baker McKenzie
The Peshawar High Court has rejected the bail plea of a man accused of killing his daughter and another individual in an alleged honour-related incident, holding that any compromise by the victims' families carries no legal weight in such cases. The ruling reaffirms the principle of fasad-fil-arz (mischief on earth) as applied to honour-based crimes through the Criminal Law (Amendment) (Offences in the Name or on Pretext of Honour) Act, 2016. Under these amendments, courts retain the authority to impose punishment even where the legal heirs of the victim have pardoned the accused, placing honour killings alongside other offences where private compromise cannot override the state's interest in prosecution.
Source: Pakistan Today
The Supreme Court of Pakistan has reiterated that defamation lawsuits filed under the Defamation Ordinance 2002 are private disputes between parties and must, by statute, be resolved within six months. The observation came during a hearing on a review petition concerning the right of defence in defamation proceedings. The Court noted that prolonged litigation in defamation cases undermines the legislative intent of the Ordinance, which envisaged summary proceedings and speedy disposal to prevent the chilling effect of open-ended defamation suits on free expression.
Source: VoicePK.net
Several significant employment law changes have come into force in the UK from 6 April 2026. Statutory Sick Pay (SSP) is now payable from day one of sickness absence, removing the previous three-day waiting period. Paternity leave and unpaid parental leave have become day-one employment rights, removing the requirement for 26 weeks or one year of qualifying service respectively. The Fair Work Agency (FWA) was established on 7 April 2026 within the Department for Business and Trade, consolidating existing enforcement bodies to strengthen compliance with employment standards. These changes form part of the broader Employment Rights Act 2025 implementation programme.
Sources: Stephen Rimmer Solicitors | Pinsent Masons
From 8 April 2026, amendments under Statement of Changes in Immigration Rules HC 1691 require sponsored Skilled Workers to meet the relevant salary threshold in each pay period, rather than on an annualised basis alone. Sponsors must ensure that the salary stated on the Certificate of Sponsorship is paid in full in every pay cycle (weekly, fortnightly, four-weekly or monthly), and that no period falls below the threshold for the eligible role. The same statement of changes introduces the "Visa Brake" for certain nationalities, reduces refugee protection leave from five years to thirty months for claims made on or after 2 March 2026, and raises the settlement English-language requirement from B1 to B2 for applications on or after 26 March 2027. Sponsors should audit payroll data and variable-hour arrangements against the new rule before the first April 2026 payroll run.
Sources: GOV.UK Explanatory Memorandum | HC 1691 (PDF)
SRO 288(I)/2026, notified by the Federal Board of Revenue on 18 February 2026, substitutes Chapter VIIA of the Income Tax Rules 2002 and tightens the online integration framework for registered persons. The revised rules prescribe electronic sales tax invoicing, point-of-sale integration with the FBR computerised system, QR code-based verification of invoices, and near real-time reporting obligations for specified categories of suppliers. The notification also empowers the Board to prescribe technical standards, enrol system integrators, and impose penalties for non-compliance under the Sales Tax Act 1990. Businesses caught by the rules should review their ERP and POS stacks, confirm integrator accreditation with FBR, and map any exemptions before the staged compliance dates indicated in the SRO.
Sources: FBR Sales Tax SROs | SRO 288(I)/2026 analysis
Obligations on high-risk AI systems under Regulation (EU) 2024/1689 (the EU Artificial Intelligence Act) are scheduled to become applicable on 2 August 2026, while the prohibited practices listed in Article 5 and general-purpose AI model rules are already in force. The European Commission's AI Office, sitting within DG Connect, is the central supervisor for general-purpose AI models and works alongside national market surveillance authorities on the rest of the regime. The timetable remains subject to the Digital Omnibus package currently under negotiation, which may adjust certain conformity assessment and documentation deadlines. Penalties for the most serious infringements are capped at EUR 35 million or 7 per cent of global annual turnover, exceeding the maximum under the GDPR. Providers placing high-risk AI systems on the EU market should close out pre-market conformity work and align technical documentation with the Annex IV template before the August cut-off.
Sources: European Commission AI Act | AI Act Governance and Enforcement
The National Electric Power Regulatory Authority approved a Rs 1.42 per unit increase in power tariffs under the monthly fuel cost adjustment mechanism, to be recovered in April 2026 bills of consumers of all distribution companies including K-Electric. The adjustment was granted in response to a petition by the Central Power Purchasing Agency citing variation in fuel charges for February 2026. NEPRA clarified that where April 2026 bills are issued before the notification of this decision, the FCA will be applied in the subsequent month. The adjustment does not apply to lifeline consumers, protected category domestic consumers, EV charging stations, and agricultural tube wells as notified by the federal government.
Sources: The Nation | Geo TV | NEPRA
The State Bank of Pakistan has granted formal authorisation to BIPL Exchange Company (Private) Limited, a wholly owned subsidiary of BankIslami Pakistan Limited, for the commencement of business as a fully fledged exchange company under the Foreign Exchange Regulation Act 1947 and the Exchange Companies Manual. The authorisation allows the company to conduct purchase and sale of foreign currencies, inward home remittance services, and related retail foreign exchange activities through its branch network. BankIslami had received in-principle approval earlier, and the recent letter from the Exchange Policy Department marks the final regulatory clearance required before commencement. The decision continues the SBP's policy of encouraging bank subsidiaries to enter the formal foreign exchange market to replace the category B exchange companies phased out under earlier reforms.
Sources: ProPakistani | SBP Circulars
A three-member bench of the Supreme Court of Pakistan headed by Justice Hashim Kakar commenced hearing the review petition filed by Zahir Jaffer on 8 April 2026 in the Noor Mukadam murder case. The review seeks reconsideration of the February 2026 judgment that confirmed the death sentence for murder under Section 302(b) of the Pakistan Penal Code while commuting the separate death sentence imposed for rape under Section 376 to life imprisonment. Counsel for the petitioner raised grounds including the alleged inadequate consideration of the accused mental health history, challenges to the admissibility of digital evidence including CCTV footage and mobile phone data, and procedural objections to the earlier appellate process. Noor Mukadam, aged 27, was killed at the Jaffer family residence in Islamabad in July 2021, in a case that drew nationwide attention to the prosecution of gender based violence.
Sources: Dawn | The Express Tribune | Supreme Court of Pakistan
Companies House has confirmed the staggered transition timetable for existing persons with significant control who are not also directors. Under the Economic Crime and Corporate Transparency Act 2023 identity verification regime, each existing PSC falls within a 14 day verification window that opens on the first day of the month corresponding to their recorded date of birth. For example, a PSC whose month of birth is March has a window starting 1 March 2026, and a PSC with an April birth month has a window opening 1 April 2026. Directors remain tied to their company confirmation statement dates during the transition that ends on 18 November 2026, after which verification becomes a prerequisite for all filings. Unverified PSCs will be unable to take relevant action at Companies House and may be refused future filings.
Sources: Companies House Blog | GOV.UK Guidance
The Securities and Exchange Commission of Pakistan granted approval on 8 April 2026 to sponsors of G3 REIT Management Limited, allowing Ghani Global Holdings Limited to establish a new REIT management company with paid-up capital of Rs 50 million. The approval was issued under applicable provisions of the Securities Act 2015 and Pakistan Stock Exchange regulations, with Ghani Global Holdings formally notifying the PSX of the decision through a material information filing on the same day.
Sources: SECP | ProPakistani
Companies House confirmed this week that more than one million directors and persons with significant control have completed identity verification ahead of the compulsory deadline. Under the Economic Crime and Corporate Transparency Act 2023, verification became mandatory for new appointments from 18 November 2025, and all existing officeholders must complete verification by their company's next confirmation statement or no later than 18 November 2026. Around 6 to 7 million individuals remain to be verified, with Companies House confirming it will not prosecute during the 12-month transition window but will refuse filings from unverified individuals.
Sources: GOV.UK | Economic Crime and Corporate Transparency Act 2023
The European Commission has issued a preliminary finding that TikTok's addictive design features breach the Digital Services Act, and opened fresh investigations into X concerning its Grok deployment and recommender systems, and into Shein for addictive design, lack of transparency, and sale of illegal products. Platforms found to infringe the DSA face fines of up to 6 percent of global annual turnover. Enforcement responsibility is split between national Digital Services Coordinators and the Commission, which oversees the largest platforms directly. Investigations launched in 2025 are expected to conclude during 2026.
Sources: European Commission | DG CONNECT DSA Portal
A three-member bench of the Supreme Court headed by Justice Hashim Kakar, comprising Justice Salahuddin and Justice Ishtiaq Ibrahim, took up on 8 April the review petition filed by Zahir Jaffer against his death sentence in the Noor Mukadam murder case. Jaffer's counsel argued that video recordings central to the conviction were neither properly presented during trial nor shared with the accused, and that the issue of the convict's mental capacity was not adequately addressed by the Court in its earlier judgment upholding the death sentence. The SC had upheld Jaffer's death sentence in May 2025, describing him as "a ruthless killer" not worthy of sympathy.
Sources: Dawn | Express Tribune
The Securities and Exchange Commission of Pakistan released a concept paper on 6 April 2026 proposing a formal regulatory framework for Environmental, Social, and Governance mutual funds. The framework would require at least 70 percent of all fund investments to flow into ESG-aligned assets. Equity-based ESG funds will be aligned with the Pakistan Stock Exchange's upcoming Sustainability Index, while debt-based funds will invest in green, social, and sustainability-linked instruments under Pakistan's Green Taxonomy. The framework includes disclosure requirements and anti-greenwashing safeguards. Stakeholder feedback is invited by 21 April 2026.
Sources: The Nation | APP
From 8 April 2026, the minimum overseas employment period required for eligibility under the UK Intra-Company Transfer route has been reduced from 12 months to 6 months, as part of the Statement of Changes in Immigration Rules laid before Parliament on 11 March 2026 (HC 1691). The change is intended to give multinational employers greater flexibility in transferring workers to UK branches. The same set of rule changes also introduced a new pay period testing regime for Skilled Worker sponsors, requiring pro-rata minimum salary compliance in every pay period rather than on an annual average basis, and expanded biometric data reuse to reduce in-person visa appointments.
Sources: GOV.UK Immigration Rules Archive | Morgan Lewis
The European Data Protection Board launched its fifth Coordinated Enforcement Framework action in March 2026, focusing on compliance with transparency and information obligations under Articles 12 to 14 of the GDPR. National data protection authorities across the EU will assess how controllers inform individuals about how their personal data is processed, including the clarity, accessibility, and completeness of privacy notices. DPAs will share findings during the second half of 2026 and produce a consolidated report with targeted follow-up recommendations at both national and EU levels. The action forms part of the EDPB's 2024-2027 enforcement strategy.
Sources: EDPB Official | LexisNexis
The Islamabad High Court issued a landmark ruling on 2 April 2026, introducing the concept of matrimonial property into Pakistani family law. In Mst. Amara Waqas v. Muhammad Waqas Rasheed, the Court held that assets built during a marriage may belong to both spouses, not only the one whose name appears on the title. The judgment recognised that unpaid domestic work contributes directly to building household assets and that such contribution cannot be ignored when dividing property upon dissolution of marriage. The decision is expected to have significant implications for future matrimonial disputes and the treatment of women's economic rights in Pakistan.
Sources: Fuchsia Magazine | Islamabad High Court MIS Portal
A two-member bench of the Lahore High Court, comprising Justice Hassan Nawaz Makhdoom and Justice Khalid Ishaq, reserved its verdict on 6 April 2026 on a petition challenging the imposition of the petroleum development levy tax. The petitioner argued that the levy on petroleum products can only be determined by Parliament and that the Prime Minister lacks the authority to impose it independently. The federal government contended that the petition is not maintainable and that the Prime Minister holds the requisite authority. The judgment, once announced, could have significant fiscal implications for government petroleum revenue collection.
Sources: Capital News Point | Lahore High Court
The Home Office's new visa brake mechanism, effective from 26 March 2026, mandates refusal of all Skilled Worker visa applications from Afghan nationals and Student visa applications from nationals of Afghanistan, Cameroon, Myanmar, and Sudan when made from outside the UK. The measure applies even where a valid Certificate of Sponsorship has been issued. In-country extensions and switches remain unaffected. The Home Office stated that over 90 per cent of visa grants to the affected nationalities convert into asylum claims. Nationals of Nicaragua and St Lucia must also now apply for a Visit visa in advance and can no longer use the Electronic Travel Authorisation system. The visa brake will be reviewed periodically but has no fixed end date.
The UK Supreme Court handed down a unanimous judgment on 25 March 2026 in UniCredit Bank GmbH v Celestial Aviation Services Ltd and Constitution Aircraft Leasing, holding that Regulation 28(3) of the Russia (Sanctions) (EU Exit) Regulations 2019 prohibits payment under letters of credit connected with arrangements to make aircraft available in Russia, even where the underlying leases pre-dated the sanctions regime and were terminated before payment fell due. The Court also held, obiter, that UniCredit had a complete defence under section 44 of the Sanctions and Anti-Money Laundering Act 2018 (SAMLA) where it reasonably believed payment was prohibited. The decision has significant implications for international trade finance and letter of credit obligations in the context of sanctions compliance.
Sources: UK Supreme Court | Fountain Court Chambers
The federal government introduced the Criminal Law (Amendment) Bill, 2026 in the National Assembly along with four other legislative proposals including the Electricity (Amendment) Bill, 2026 and the Financial Institutions (Recovery of Finances) (Amendment) Bill, 2025. The Criminal Law Bill proposes rigorous imprisonment of up to seven years and fines of up to Rs 30 million for tampering with petroleum pipelines, and imprisonment of up to 14 years (minimum seven years) with fines of up to Rs 30 million for dealing in stolen petroleum. The additional bills address electricity sector reforms, fiscal responsibility amendments, and financial institution recovery procedures.
Sources: National Assembly of Pakistan | Shafaqna Pakistan
The Home Office has published new immigration and nationality fee schedules effective from 8 April 2026, with most application fees increasing by 6 to 7 percent. The indefinite leave to remain fee rises from 3,029 pounds to 3,226 pounds, an increase of 197 pounds. Naturalisation fees increase by 104 pounds to 1,709 pounds. In a positive change, the child citizenship registration fee is reduced from 1,214 pounds to 1,000 pounds, a reduction of 214 pounds. The fee changes form part of the broader Statement of Changes HC 1691 laid before Parliament on 5 March 2026, which introduced amendments across multiple immigration routes including new salary compliance rules for Skilled Worker sponsors and expanded mandatory refusal grounds covering suspended sentences of 12 months or more.
Sources: Free Movement | GOV.UK Immigration Rules Updates
The Supreme Court of Pakistan has fixed a review petition concerning the right of defence in a defamation case involving former Prime Minister Imran Khan for hearing on 7 April 2026. The bench has paused further proceedings pending the outcome of this review petition, which will determine whether the case proceeds directly to final verdict or whether Khan is afforded a fresh opportunity to defend himself. The case is being heard as the Supreme Court separately reiterated the statutory requirement under the Defamation Ordinance 2002 that defamation lawsuits must be resolved within six months, with Justice Miangul Hassan Aurangzeb emphasising adherence to the prescribed timeline during a related hearing.
Sources: Pakistan Today | VoicePK
The Federal Board of Revenue issued SRO 546(I)/2026 and SRO 545(I)/2026 on 1 April 2026, introducing a taxation framework for social media content creators in Pakistan. Content creators with 50,000 or more subscribers or quarterly views exceeding 12,500 are classified as business entities and made liable for taxation. The FBR has fixed taxable income at a rate of Rs 195 per 1,000 views on social media platforms, with allowable deductible expenses capped at 30 percent of gross revenue. Stakeholders were invited to submit objections and suggestions within seven days of notification. The SROs apply different tax treatment to resident (SRO 546) and non-resident (SRO 545) content creators.
Sources: Pakistan Today | Pakistan Revenue
The UK Home Office has amended the Skilled Worker visa Immigration Rules, effective 8 April 2026, introducing a new pay period-based salary testing regime. From this date, salary compliance is assessed within defined pay periods using payroll records and working hours data, requiring that salary paid in each pay period equals or exceeds the going rate for every hour worked. Limited averaging applies across three-month, 12-week, or 17-week periods depending on pay frequency. Monthly-paid workers must receive at least one quarter of the required annual salary per three-month period. Applications using Certificates of Sponsorship assigned before 8 April 2026 will be decided under the previous salary rules. The changes apply to all Skilled Worker route applications and sponsorship extensions from the effective date.
Sources: OTS Solicitors | VNJ LLP
The European Commission will present a revised Delegated Regulation for the EU Deforestation Regulation (EUDR) as part of the April 2026 Simplification Package. Commissioner Jessika Roswall confirmed the Commission does not favour another full reopening of EUDR but is "committed to make the April 2026 review clause a success." The updated regulation follows December 2025 amendments and temporary access restrictions on the EUDR Information System (16 February to mid-April 2026) while the system undergoes technical upgrades. The April review will address implementation concerns raised by business stakeholders and clarify compliance expectations ahead of the June 2027 full applicability deadline for most operators. Member States and industry are preparing guidance on the anticipated changes.
Sources: Mayer Brown | European Commission
The UK National Living Wage increased from 12.21 pounds to 12.71 pounds per hour on 6 April 2026, a 4.1 percent rise affecting all workers aged 21 and over. The 18-20 rate rises 8.5 percent to 10.85 pounds, while the 16-17 and apprentice rate increases 6 percent to 8.00 pounds. The Low Pay Commission recommended these rates to stay ahead of cost-of-living increases through March 2027. Employers must ensure compliance from the first pay reference period beginning on or after 6 April 2026.
Sources: GOV.UK Minimum Wage Rates 2026 | GOV.UK NLW Announcement
Section 21 no-fault eviction notices can still be served until 30 April 2026, after which they will be permanently abolished under the Renters' Rights Act 2025, which received Royal Assent in October 2025. Landlords who serve a Section 21 notice before 1 May 2026 must apply for a possession order by 31 July 2026 to complete the process. From 1 May 2026, landlords must use Section 8 and provide specific statutory grounds for possession, including mandatory grounds 1 and 1A requiring four months' notice and a 12-month protected period at the start of a new tenancy. Further provisions are expected to come into force later in 2026 and 2027.
Sources: GOV.UK Renters' Rights Act | NRLA Section 21 Abolition Guide
A contempt petition has been filed before the Islamabad High Court against the Chairman of the Capital Development Authority for allegedly violating a court order by initiating the uprooting and transplantation of trees as part of a road expansion project in the federal capital. The IHC had expressly restrained the CDA from cutting trees in Islamabad until further orders in proceedings arising from a writ petition filed on 15 January 2026. The matter raises questions about the enforceability of judicial orders against government bodies and the scope of environmental protection obligations under existing court injunctions.
Sources: ProPakistani | Islamabad High Court Official Website
Most remaining provisions of the EU Artificial Intelligence Act (Regulation 2024/1689) become applicable on 2 August 2026, including transparency obligations for AI systems that interact with humans, requirements for labelling AI-generated content, and the full obligations framework for high-risk AI systems under Annex III. Each Member State must also establish at least one AI regulatory sandbox at national level by the same date under Article 57. Prohibited AI practices and AI literacy obligations have been in force since February 2025, and obligations for general-purpose AI models since August 2025. Businesses deploying or developing AI systems in the EU should be finalising compliance measures ahead of the August deadline.
Sources: EU AI Act Implementation Timeline | European Commission AI Policy
From 6 April 2026, sexual harassment is explicitly recognised as a qualifying disclosure under the Public Interest Disclosure Act 1998, as amended by the Employment Rights Act 2025. Workers who report sexual harassment, whether affecting themselves or colleagues, are protected from dismissal and detriment. A rebuttable presumption applies that such disclosures are in the public interest. Protection extends retroactively to disclosures made before 6 April 2026 if the detriment or dismissal occurs after that date. The change addresses a long-standing gap where workers had to frame harassment reports under health and safety or breach of legal obligation to obtain protection.
Sources: VinciWorks | Bird & Bird
The Federal Board of Revenue has recorded a tax collection shortfall of approximately Rs 610 billion during the first nine months (July 2025 to March 2026) of the current fiscal year, falling significantly behind the annual target of Rs 12.97 trillion agreed with the International Monetary Fund. While the FBR has attributed the shortfall to subdued economic activity and lower-than-projected import volumes, fiscal analysts warn that the government may need to introduce supplementary revenue measures or seek a revised IMF target to maintain its Extended Fund Facility programme.
Sources: Flare | Business Recorder
From 8 April 2026, the minimum period of overseas employment required for eligibility under the UK Intra-Company Transfer (now Global Business Mobility Senior or Specialist Worker) route is reduced from 12 months to 6 months. This change, announced in the Statement of Changes in Immigration Rules HC 682, is intended to make it easier for multinational companies to transfer skilled workers to UK operations. Applicants must still meet the applicable salary threshold and demonstrate that they will fill a genuine vacancy requiring specialist skills or senior management experience.
Sources: KPMG | DavidsonMorris
A three-member bench of the Supreme Court headed by Justice Hashim Kakar will hear Zahir Jaffer's review petition on 8 April 2026. The petition challenges the death sentence and rape conviction upheld by the Supreme Court in February 2026, raising grounds including alleged inadequate consideration of the accused's mental health and the admissibility of digital evidence. Noor Mukadam, aged 27, was murdered at Jaffer's Islamabad residence in July 2021 in a case that led to nationwide demands for stronger protections for women.
Sources: Pakistan Today | Express Tribune
The Securities and Exchange Commission of Pakistan has approved a Shariah-compliant credit risk-sharing product developed by the National Credit Guarantee Company Limited. The product uses a pooled fund based on Tabarru (donation) contributions from participating financial institutions, managed under a Wakalah agency model by NCGCL. The SECP's Shariah Advisory Committee reviewed and endorsed the framework. The initiative is expected to expand financing access for micro, small and medium enterprises and the agriculture sector as part of Pakistan's transition toward a riba-free financial system.
Sources: ProPakistani | Business Recorder
Under the Employment Rights Act 2025, statutory sick pay becomes payable from the first day of sickness absence from 6 April 2026, removing the previous three waiting days. The lower earnings limit for SSP eligibility has also been abolished, extending the entitlement to lower-paid employees for the first time. The weekly SSP rate rises from 118.75 pounds to 123.25 pounds. Separately, the maximum protective award for employers' failure to consult during collective redundancy doubles from 90 to 180 days' pay, reflecting Parliament's intent to strengthen worker protections during restructuring exercises.
Sources: Baker McKenzie | Womble Bond Dickinson
A two-member bench of the Lahore High Court comprising Justice Shehram Sarwar Chaudhry and Justice Jawad Zafar commuted the death sentence of convict Rafaqat Ali to life imprisonment while maintaining the murder conviction. The court found that the prosecution had established the primary charge of murder through witness testimony but ruled that motive and recovery evidence had not been conclusively proved, warranting reduction of the sentence from capital punishment to life imprisonment.
Sources: The Nation
The State Bank of Pakistan on 1 April 2026 introduced a new framework allowing teenagers to independently open and operate bank accounts and digital wallets. The initiative aims to bring young people into the formal financial system at an early age by enabling them to save, transact, and build responsible financial habits. The SBP stated that commercial banks and digital wallet providers must offer simplified account opening procedures with reduced documentation requirements for applicants between the ages of 13 and 17.
Sources: State Bank of Pakistan Press Release | Open Banking Expo
The Home Office has launched a public call for evidence on the design and operation of a new Independent Appeals Body that will handle asylum appeals using professional adjudicators rather than tribunal judges. The new body responds to a backlog of 139,000 open cases in the First-tier Tribunal Immigration and Asylum Chamber as of December 2025, with average disposal times reaching 58 weeks. Paper-based and remote hearings will be the default, and the body will have statutory powers to prioritise cases involving asylum accommodation occupants and foreign national offenders. The consultation closes on 22 April 2026.
Sources: GOV.UK Call for Evidence | Free Movement
The Home Office has confirmed that the fee for registering a child as a British citizen will decrease by 214 pounds from 1,214 to 1,000 pounds effective 8 April 2026. The reduction follows years of legal challenges and campaign pressure arguing that the previous fee was prohibitively expensive and effectively priced children out of their citizenship rights. The fee reduction applies to registration under Section 1(3), Section 3(1), and other provisions of the British Nationality Act 1981. Most other immigration and nationality fees will increase by 6 to 7 percent on the same date.
Sources: Free Movement | GOV.UK
Justice Miangul Hassan Aurangzeb of the Supreme Court emphasised that defamation lawsuits are private matters between parties and must, by law, be resolved within six months under Section 9 of the Defamation Ordinance 2002. The remarks came during hearing of appeals by PTI founder Imran Khan challenging a 2025 Lahore High Court decision in the Rs 10 billion defamation suit filed by Shehbaz Sharif in July 2017. The Court noted that prolonged pendency of defamation cases defeats the purpose of the statutory timeline established by Parliament.
Chief Justice Yahya Afridi chaired a consultative meeting that resolved to establish Women Facilitation Centers within court complexes across Pakistan, providing legal assistance, mediation, and support services to women litigants under one roof. A national design competition will be launched through the Institute of Architects, with privacy and security as top priorities. The initiative forms part of the 2026-27 judicial reform agenda, which also includes expanding legal aid services. All High Court registrars have been instructed to review infrastructure readiness, and bar representatives unanimously endorsed the proposal.
Sources: Daily Pakistan | Associated Press of Pakistan
A two-member bench of the Federal Constitutional Court, headed by Chief Justice Aminuddin Khan and including Justice Ali Baqar Najafi, held in Mian Tahir Raza v. Lahore High Court that mistakes or negligence by a litigating party do not entitle that party to seek relief under Section 12(2) of the Code of Civil Procedure 1908. Section 12(2) permits reopening of final judgments only on grounds of fraud, misrepresentation, or lack of jurisdiction. The Court further clarified that writ jurisdiction cannot be invoked to disturb concurrent factual findings by lower forums, reinforcing the principle that dissatisfaction with an outcome is not a ground for review.
Sources: Pakistan Today | Photo News
From 6 April 2026, the qualifying period requirements for paternity leave and ordinary (unpaid) parental leave are abolished under The Employment Rights Act 2025 (Parental and Paternity Leave) (Removal of Qualifying Periods etc.) (Consequential Amendments) Regulations 2026 (SI 2026/15). Paternity leave previously required 26 weeks of continuous employment, while parental leave required one year. Both are now available from the first day of employment. The notice period for paternity leave has been temporarily reduced from 15 weeks to 28 days, and the restriction on taking paternity leave after shared parental leave is removed. Eligible fathers and partners will also be entitled to up to 52 weeks of unpaid bereaved partner's paternity leave.
Sources: UK Legislation SI 2026/15 | GOV.UK
The European Data Protection Board has launched its fifth Coordinated Enforcement Framework action, focusing on transparency and information obligations under Articles 12, 13, and 14 of the GDPR. Twenty-five national Data Protection Authorities are participating, assessing how data controllers inform individuals about the processing of their personal data. The action will examine privacy notices, consent flows, in-product messaging, and user interfaces across sectors. Regulators have signalled that this year's focus may lead to increased investigations and stricter penalties, particularly where privacy information is unclear, inaccessible, or incomplete. Results will be aggregated and analysed at both national and European levels.
Sources: EDPB Official | Inside Privacy
The Federal Board of Revenue issued SRO 546(I)/2026 on 1 April 2026, proposing amendments to the Income Tax Rules 2002 to bring Pakistani social media influencers and content creators into the formal tax net. Under the draft rules, content publishers with 50,000 or more subscribers will be classified as businesses. Revenue will be assessed at Rs 195 per 1,000 views, with expenses deductible up to 30 percent of total revenue. The rules also apply to non-residents earning from Pakistani audiences. The FBR has invited public comments within seven days.
Sources: FBR SRO 546(I)/2026 | ProPakistani
The Home Office has confirmed that immigration and nationality application fees will increase across almost every category from 8 April 2026. ILR applications will rise from GBP 3,029 to GBP 3,226 per applicant. Leave to remain increases to GBP 1,407, naturalisation as a British citizen to GBP 1,709, and a worker sponsor licence for larger organisations to GBP 1,682. The child registration fee is decreasing from GBP 1,214 to GBP 1,000. Applications submitted before 8 April will be processed at the current fee.
Sources: Fragomen | Lewis Silkin
The Home Office has confirmed that Regulation 5 of the Asylum Seekers (Reception Conditions) Regulations 2005 will be revoked on 2 June 2026, removing the statutory duty to provide support and accommodation to asylum seekers. The legal obligation will be replaced with a discretionary power under the Immigration and Asylum Act 1999. Support will be denied to those with the right to work, those who have made themselves intentionally destitute, or those not complying with support conditions. The change forms part of the government's 'Restoring Order and Control' policy.
The UK Supreme Court unanimously held on 25 March 2026 that Regulation 28(3) of the Russia (Sanctions) (EU Exit) Regulations 2019 prohibits payment under letters of credit originally issued by Sberbank in connection with aircraft leases to Russian airlines, even where both the letters of credit and the leases pre-dated the sanctions. The Court also confirmed that section 44 of the Sanctions and Anti-Money Laundering Act 2018 provides a defence against claims for non-payment where the debtor reasonably believed payment was prohibited. The decision has wide implications for financial institutions holding pre-sanctions obligations connected to designated persons.
Sources: Fountain Court Chambers | UK Supreme Court
The Federal Board of Revenue's Anti-Benami Initiative (ABI) Zone-I Islamabad confiscated three immovable plots in Islamabad collectively valued at Rs 60 million, under Confiscation Order No. 01 of 2026 issued on 20 February 2026 by Bench-I of the Adjudicating Authority. The plots were registered in the names of proxy owners who could not demonstrate the financial capacity to acquire properties of such value. The action was carried out under the Benami Transactions (Prohibition) Act 2017, which prescribes imprisonment of up to seven years and fines of up to 25 percent of a property's fair market value.
Sources: Profit by Pakistan Today | FBR Benami Portal
The State Bank of Pakistan issued a circular to all Authorized Dealers expanding eligibility for Foreign Currency Value Accounts (FCVA), Non-Resident Pakistani Rupee Value Accounts (NRVA), Foreign Currency Business Value Accounts (FCBVA), and Non-Resident Rupee Business Value Accounts (NRBVA) to all individuals and entities classified as non-residents under the Income Tax Ordinance 2001. The revised guidelines promote digital banking, allowing operations through internet banking, mobile apps, and electronic channels. Banks are directed to ensure strict compliance with anti-money laundering and counter-terror financing requirements.
Sources: ProPakistani | PkRevenue
The Home Office Statement of Changes HC 1691 amends paragraph 13.1.1 of Part 13 of the Immigration Rules from 8 April 2026 to cover not only custodial sentences of 12 months or more but also suspended sentences of the same duration. Previously, only immediate custodial sentences triggered mandatory refusal of leave to enter or remain. The change means that individuals who received suspended sentences of 12 months or longer will now face the same immigration consequences as those who served custodial time. Practitioners advising clients with criminal convictions should review pending and future immigration applications for affected individuals.
Sources: Free Movement | DavidsonMorris
The Federal Board of Revenue issued SRO 546(I)/2026 on 1 April 2026, proposing a new Chapter IIA to the Income Tax Rules 2002 that would establish a structured regime for taxing income from social media platforms. The draft rules target resident individuals earning through video-sharing, social networks, and content-driven services. Taxable income will be calculated as total remuneration minus allowable expenses capped at 30 per cent of revenue. The FBR has introduced a benchmark formula incorporating revenue per mille (set at PKR 195 per 1,000 YouTube views), average views per content, and total annual posts. Quarterly advance tax payments and dedicated annual return sections will be required. Stakeholders have seven days from publication to submit objections.
Sources: PkRevenue | FBR SRO 546(I)/2026 (PDF)
Justice Mohsin Akhtar Qayyani of the Islamabad High Court ruled in Amara Waqas v. Muhammad Waqas Rasheed (Petition No. 365/2023) that wives are entitled to an equal share of marital property acquired by the husband during marriage, including household items, upon dissolution of the marriage. The judgment, delivered on 28 March 2026, references Pakistan's obligations under CEDAW and recommends adding a separate column in marriage contracts (nikkahnama) specifying that property owned or acquired during marriage will be equally divided. The court further suggested that girls should receive education about marital rights at school and university levels. The Aurat Foundation described the ruling as a landmark in Pakistan's family law history.
Sources: Capital News Point
From 8 April 2026, the Home Office will assess Skilled Worker visa salary compliance within defined pay periods rather than solely on an annual basis. Under the new rules, monthly-paid workers must earn at least one quarter of the required annual salary across any three-month period. Workers paid more frequently than monthly must meet 12/52 of the annual requirement across any twelve-week period, and those with fluctuating weekly hours must meet 17/52 across any seventeen-week period. The general salary threshold remains at 41,700 pounds per year. Certificates of sponsorship allocated before 8 April will generally be assessed under the rules in force on 7 April 2026. Employers should review pay structures and averaging arrangements to ensure ongoing compliance.
Sources: OTS Solicitors | DavidsonMorris
The UK's new Fair Work Agency will begin operations on 7 April 2026, consolidating enforcement of National Minimum Wage, holiday pay, and agency worker protections under a single authority established by the Employment Rights Act 2025. The agency will have proactive investigation powers, replacing the previous reactive model. It can investigate historical breaches up to six years prior, impose penalties up to 200 per cent of underpayments, and publicly name non-compliant employers. Businesses are advised to audit their pay and leave records ahead of the launch date.
The Prime Minister has formed a high-level committee chaired by Federal Law Minister Azam Nazir Tarrar to implement reforms strengthening the Securities and Exchange Commission of Pakistan. SECP Chairman Dr Kabir Sidhu disclosed that over 2,000 cases remain pending in courts and proposed establishing special tribunals for SECP-related matters and digitalising the regulatory framework to prevent corporate fraud. The reforms aim to reduce case backlogs and modernise the corporate regulatory environment.
Sources: ProPakistani
The European Commission is expected to publish a revised Delegated Regulation under the EU Deforestation Regulation (EUDR) in April 2026, following Commissioner Jessika Roswall's commitment to make the review clause effective. The update will provide clarifications and simplifications for businesses required to demonstrate that products placed on the EU market are deforestation-free. Companies in the timber, palm oil, soy, cocoa, coffee, rubber, and cattle sectors should review their due diligence systems ahead of the new guidance.
Sources: Mayer Brown | Reed Smith
The UK Home Office has confirmed that immigration and visa application fees will increase by approximately six to seven per cent from 8 April 2026. Skilled Worker entry clearance fees will rise to 819 pounds for applications up to three years and 1,618 pounds for longer applications. Student visa fees increase from 524 to 558 pounds, visit visas from 127 to 135 pounds, and the Electronic Travel Authorisation from 16 to 20 pounds. Indefinite leave to remain fees rise from 3,029 to 3,226 pounds, and naturalisation as a British citizen from 1,605 to 1,709 pounds. Sponsor licence fees for medium and large employers increase from 1,579 to 1,682 pounds.
Sources: Fragomen LLP | DavidsonMorris
Pakistan's Federal Constitutional Court has dismissed a habeas corpus petition filed by the father of Maria Shahbaz, a 13-year-old Christian girl abducted in Lahore in July 2025 and subjected to alleged forced conversion and marriage. A two-member bench upheld the marriage, citing Islamic jurisprudential principles, while dismissing documentary evidence of her age as unreliable due to inconsistencies in the father's initial police report. A re-investigation ordered by the Sessions Court had found that the marriage certificate was fabricated, with the relevant union council confirming no official record existed. Human rights organisations and legal practitioners have condemned the ruling, calling it a missed opportunity to protect minors from forced marriage.
Sources: The Friday Times | VoicePK
The House of Commons Home Affairs Committee has published its report on the Government's proposed earned settlement reforms, endorsing the move from a five-year to a ten-year qualifying period for indefinite leave to remain. The committee recommended that the baseline requirement can be adjusted based on individual contributions: high earners above 50,270 pounds or those in shortage occupations may qualify sooner, while factors such as benefit reliance or immigration non-compliance could extend the period. The committee also called for transitional protections for migrants already in the UK who were on track under the previous five-year route, noting that retrospective application of the new rules raised fairness concerns. The flexible 10-year long residence route has been abolished under the new framework.
Sources: House of Commons Home Affairs Committee | VisaHQ
The European Data Protection Board and the European Data Protection Supervisor have adopted a Joint Opinion on the European Commission's proposed Cybersecurity Act 2 (CSA2) and amendments to the Network and Information Security 2 (NIS2) Directive. The opinion, issued on 19 March 2026, responds to the Commission's January 2026 cybersecurity package and addresses the interaction between cybersecurity incident reporting obligations and personal data protection requirements under the GDPR. The Joint Opinion calls for clearer delineation of responsibilities between cybersecurity authorities and data protection supervisory authorities, and recommends safeguards to prevent cybersecurity measures from being used to justify expanded surveillance or data retention beyond what is strictly necessary.
Sources: EDPB | Inside Privacy
The Securities and Exchange Commission of Pakistan has issued show-cause notices to 41 SOEs for multiple compliance failures under the Companies Act 2017. Of the entities notified, 33 have not filed annual audited accounts, 26 have failed to submit annual returns, and 7 have not held annual general meetings. Notable entities include Pakistan Steel Mills Corporation, Pakistan Television Corporation, and Utility Stores Corporation. The SECP also noted that 48 SOEs lack female board representation and four are operating without appointed CEOs.
Sources: Pakistan Today / Profit | ProPakistani
The Federal Board of Revenue issued two customs notifications, SRO 518 of 2026 and SRO 525 of 2026, to address cargo disruptions caused by the ongoing security situation in the Gulf region. The revised rules authorise M/s DP World to use a 16.9-acre area at Port Qasim for temporary storage of international transhipment cargo, expand the scope of transhipment to include airports and off-dock terminals, and impose strict liability on shipping lines and airlines for pilferage or misdeclaration. Mandatory 100 per cent scanning of transhipment cargo routed through ODTs and airports has also been introduced.
Sources: Dawn | Pakistan Today
The Financial Action Task Force added Kuwait and Papua New Guinea to its list of jurisdictions under increased monitoring at its February 2026 plenary session. Kuwait was re-listed following its 2024 mutual evaluation report, which identified critical shortcomings including an inadequate understanding of terrorist financing risks and a lack of investigations into complex money laundering cases. Papua New Guinea was added a decade after its 2016 removal, as its 2024 mutual evaluation revealed significant systemic AML/CFT failures. No jurisdictions were removed from the grey list at this session. The next FATF plenary is scheduled for June 2026.
Sources: FATF Official | ComplyAdvantage
The Federal Board of Revenue has established a new customs station named Jeerak in District Panjgur, Balochistan, through SRO 530(I)/2026. The station, designated as the fifth official crossing point between Pakistan and Iran, will handle passenger clearance and personal baggage inspection. The facility is intended to channel informal cross-border trade into the formal economy, building on earlier infrastructure expansion at the Kohak Cheedgi crossing opened in January 2025.
Sources: ProPakistani | Dawn
The Islamabad High Court has suspended recovery notices issued by the FBR against three Independent Power Producers for collection of Super Tax under Section 4C of the Income Tax Ordinance 2001. The court found that the Corporate Tax Office Islamabad had initiated recovery proceedings without first issuing mandatory notices under Section 137, a required procedural step. The impugned notices, dated 30 and 31 January 2026, remain suspended until further hearing.
Sources: Energy Update | Business Recorder
The UK Supreme Court has confirmed fee increases effective 1 April 2026 following the Lord Chancellor's recommendations. The permission to appeal fee rises to £1,470 and the notice of appeal filing fee increases to £9,500, reflecting Consumer Prices Index inflation of 5.9% measured between March 2023 and March 2025. This represents the second increase since 2011, following a 2024 decision to implement biennial fee reviews. Parties with pending permission applications will be subject to the new fees for subsequent stages.
Sources: LexisNexis UK | GOV.UK
The Scottish Courts and Tribunals Service has confirmed a 3% uplift in court fees effective 1 April 2026, with a further 3% increase scheduled for 1 April 2027. The increases, approved following public consultation that closed on 30 January 2026, are described as interim measures to protect court fee income while a wider review of the fee structure is carried out. An updated Fee Exemption Form will also come into effect on the same date.
Sources: Scottish Courts and Tribunals Service | Scottish Government
The Law Society of England and Wales has made the revised TA6 Property Information Form (6th Edition) mandatory for Conveyancing Quality Scheme members on all new instructions from 30 March 2026. The new form has been streamlined from 25 sections to 15, removing questions on council tax, tenure and charges, physical characteristics, building safety, and restrictive covenants. Questions now use "Are you aware" language more frequently, acknowledging the realistic limits of seller knowledge. Sellers remain liable for the accuracy of their responses under the Digital Markets, Competition and Consumers Act 2024, with incorrect disclosures potentially giving rise to misrepresentation claims.
Sources: Lawble | Law Society of England and Wales
The Council of the European Union agreed its negotiating position on 13 March 2026 to adjust the timeline for high-risk AI system obligations under Regulation (EU) 2024/1689 (the EU AI Act). The proposal allows up to a 16-month extension so that rules on high-risk AI systems begin to apply only once the European Commission confirms that the necessary harmonised standards and compliance tools are available. As of March 2026, only eight of 27 member states have designated their AI competent authorities. The Commission also published a second draft Code of Practice for general-purpose AI model providers on 5 March, with the feedback period open until 30 March 2026. Organisations deploying high-risk AI systems must still target August 2026 for full compliance pending any formal timeline adjustment.
Sources: Council of the EU | European Parliament Think Tank
The State Bank of Pakistan is progressing its central bank digital currency pilot in collaboration with Japanese blockchain firm Soramitsu, with the stated goal of completing the experimental phase within the current fiscal year ending June 2026. The digital rupee will feature offline transaction capability to serve areas with limited internet access and will integrate with the PRISM+ real-time settlement system. SBP estimates the CBDC could reduce remittance costs by up to 30 percent and extend formal financial services to millions of unbanked Pakistanis. The digital rupee will not constitute legal tender and is distinct from the virtual asset regime established under the Pakistan Virtual Assets Act 2026.
Sources: Arab News | Minute Mirror | CW Pakistan
Justice Raheel Kamran of the Lahore High Court allowed a petition by landlords Asma Kashif and others, setting aside a special judge (rent) order that had imposed a hefty fine calculated on a disputed monthly rent of Rs 130,000 in an ejectment case concerning a shop. The landlords had initiated eviction proceedings on grounds of default and tenancy expiry, and the tenant had counter-claimed under the Punjab Rented Premises Act 2009. The judgment clarifies the scope of fines that rent tribunals may impose under the Act.
Sources: Dawn
From 6 April 2026, the maximum protective award for an employer's failure to collectively consult before making 20 or more employees redundant will double from 90 days' pay to 180 days' pay per affected employee. The change, introduced by the Employment Rights Act 2025, significantly increases financial exposure for employers who fail to comply with Section 188 of the Trade Union and Labour Relations (Consolidation) Act 1992. Separately, the government has opened a consultation (closing 21 May 2026) on introducing a new organisation-wide threshold of 250 to 1,000 redundancies to trigger collective consultation obligations, expected to take effect in 2027.
Sources: Farrer & Co | GOV.UK
The Statement of Changes to Immigration Rules laid before Parliament on 5 March 2026 (HC 1691) includes a reduction in the overseas employment period required for eligibility under the Global Business Mobility (GBM) route from 12 months to 6 months, effective 8 April 2026. The change applies to Senior or Specialist Workers and UK Expansion Workers. Separately, sponsored workers must now be paid at least the minimum salary in each pay period, enabling UK Visas and Immigration to detect salary breaches without averaging across a full year.
The State Bank of Pakistan has issued a circular revising the eligibility criteria for investment in Naya Pakistan Certificates (NPCs), following amendments to the NPC rules notified by the federal government. Non-resident persons, whether natural or juridical, who are eligible to open specified foreign currency and rupee-denominated accounts may now purchase both conventional and Sharia-compliant NPCs. The SBP has also amended the consolidated customer onboarding framework to broaden Roshan Digital Account eligibility to include all non-resident individuals and entities meeting the definition of non-resident persons under the Income Tax Ordinance 2001.
Sources: The News International | SBP Circulars
Justice Raja Inaam Ameen Minhas of the Islamabad High Court has allowed a series of writ petitions filed by civil servants who challenged their supersession and deferment of promotion by the Departmental Selection Board and the Central Selection Board. The petitioners contended that their juniors were promoted through processes that were unlawful and tainted by mala fide intent. The court set aside the supersession orders and directed the authorities to reconsider the promotion cases afresh in accordance with the Civil Servants Act 1973 and the relevant promotion rules. The ruling underscores the IHC's willingness to scrutinise executive discretion in civil service promotions where procedural fairness is not observed.
Sources: Dawn
The Ministry of Commerce has issued a temporary trade concession effective from 24 March to 21 June 2026, waiving the requirement for bank guarantees and letters of credit on selected land-route exports to Iran. Ten food items, including rice, seafood, potatoes, meat, onions, and citrus fruits, may now be exported to Iran without financial instruments. Pharmaceuticals and tents are also covered. Separately, exports of rice to Central Asian Republics and Azerbaijan via the land route through Iran have been permitted. Commerce Minister Jam Kamal Khan stated the measure would reduce exporters' costs and transit time. Iran has also agreed to allow 20 additional ships flying the Pakistani flag to transit the Strait of Hormuz.
Sources: Dawn | Express Tribune
From 6 April 2026, the UK National Living Wage increases from 12.21 to 12.71 per hour for workers aged 21 and over. The 18-20 rate rises to 10.85 and the 16-17 rate to 8.00 per hour. The same date brings several Employment Rights Act 2025 provisions into force: statutory sick pay will become payable from day one of illness, removing the current three-day waiting period and the lower earnings limit; paternity leave and unpaid parental leave become day-one rights, removing the 26-week and one-year qualifying periods respectively; and sexual harassment becomes a qualifying disclosure under whistleblowing legislation. Employers are advised to update payroll systems, contracts of employment, and internal policies before the April deadline.
Sources: GOV.UK | Addleshaw Goddard
The Supreme Court of Pakistan has issued a judgment in a longstanding land dispute involving four kanal and four marla of property in Golra Sharif, Islamabad. The apex court emphasised that clear and reliable evidence is indispensable in property matters and that courts cannot decree ownership on the basis of incomplete or contradictory documentary records. The ruling set aside earlier orders of the trial court and the Islamabad High Court, remanding the matter for fresh adjudication with directions to re-examine the revenue record and mutation entries. The judgment reinforces the evidentiary standard expected in civil suits for declaration and possession under the Specific Relief Act 1877.
Sources: The Nation
A two-member bench of the Lahore High Court comprising Chief Justice Aalia Neelum and Justice Abher Gul Khan has acquitted two men who had been sentenced to death in a double murder case. In a 20-page written verdict, the LHC allowed the appeals against conviction and ordered the immediate release of both accused if not required in any other case. The bench held that the prosecution had failed to establish its case beyond reasonable doubt, noting material contradictions in the ocular account, delayed registration of the FIR, and the absence of corroborative forensic evidence. The judgment reaffirms the principle that benefit of doubt, however slight, must be extended in favour of the accused.
Sources: The Nation
The Securities and Exchange Commission of Pakistan has approved a corporate restructuring licence for LSE Ventures Limited, a step that strengthens Pakistan's corporate recovery framework. The licence enables LSE Ventures to act as a corporate restructuring company under the Companies Act 2017 and the Companies (Corporate Restructuring) Regulations, offering distressed businesses a formal pathway for rehabilitation short of winding-up proceedings. This is among the first such licences granted under the regulatory framework and signals SECP's commitment to developing alternatives to liquidation for financially troubled companies.
Sources: Flare | SECP Press Releases
The UK Supreme Court has delivered judgment in UniCredit Bank GmbH v Celestial Aviation Services Ltd and Constitution Aircraft Leasing (Ireland) Ltd [2026] UKSC 10. The appeal considered whether Regulation 28(3) of the Russia (Sanctions) (EU Exit) Regulations 2019 prohibited a German bank from making payment to Irish companies under letters of credit issued by Sberbank in the context of aircraft lease terminations following Russia's invasion of Ukraine. The judgment is significant for the financial services sector as it clarifies the extraterritorial reach of UK autonomous sanctions and the obligations of non-UK financial institutions dealing with UK-nexus transactions involving designated persons.
Sources: Fountain Court Chambers | UK Supreme Court
Beyond the visa brake measures already reported, the UK Home Office's Statement of Changes to the Immigration Rules (HC 1691, 5 March 2026) introduces several further changes taking effect on various dates through March 2027. Refugees granted asylum on or after 2 March 2026 will receive 30 months of permission instead of the previous five years, requiring an earlier renewal application. The English language requirement for settlement will rise from B1 to B2, effective for applications made on or after 26 March 2027. A new "design endorsement" pathway under the Global Talent route will open on 8 April 2026. Nationals of Nicaragua and St Lucia now require visit visas rather than Electronic Travel Authorisations. The changes also mandate that sponsored workers be paid at least the minimum salary in each pay period rather than averaged over a year.
Sources: GOV.UK | DavidsonMorris
In a 16-page judgment authored by Justice Syed Hasan Azhar Rizvi, the Federal Constitutional Court held that the supremacy of constitutional adjudication now rests with the FCC and that all courts, including the Supreme Court, are bound by its pronouncements. The ruling clarified that judgments of the Supreme Court rendered before the FCC's establishment carry persuasive but not binding authority. The court further held that binding judicial precedent flows from the constitutional hierarchy rather than institutional seniority. The judgment was delivered while upholding a Lahore High Court order in a child marriage case.
Sources: ProPakistani | Express Tribune
The Financial Conduct Authority has awarded US analytics firm Palantir a 12-week proof-of-concept contract to access and analyse its internal data lake, covering fraud reports, money laundering intelligence, insider trading records, and consumer complaints. The arrangement gives Palantir access to entity resolution data, identified fraud networks, and over 20,000 social media sources. If made permanent, the dataset will expand to include all law firm AML data once the FCA assumes supervision of the legal sector. The FCA states Palantir will act as a data processor under UK encryption and storage safeguards, though privacy lawyers have raised concerns about enforcement data covering thousands of individuals.
Sources: Law Society Gazette | The Register | TLT LLP
The SECP has issued SRO 328(I)/2026 requiring all unlisted companies to convert physical share certificates to electronic book-entry form through the Central Depository Company before undertaking any share transaction, including transfers, allotments, rights issues, bonus issues, and buybacks. Companies have a 30-day compliance window from the date of the notification. To ease the transition, companies with paid-up capital of up to Rs. 25 million receive a first-year annual fee waiver, and security deposit and processing fees are waived for all unlisted companies during the same period. The move is part of the SECP's Phase 2 corporate digitisation programme aimed at reducing fraudulent share transfers and improving transparency.
Sources: Profit by Pakistan Today | Business Recorder | The Nation
Justice Mohsin Akhtar Kayani of the Islamabad High Court has recommended amendments to the Nikahnama under the Muslim Family Laws Ordinance 1961 to include a dedicated column allowing women to stipulate that property acquired by the husband during the marriage would be subject to equal division upon divorce or death. The court observed that marriage must be treated as an economic partnership and that non-monetary contributions such as household management and childcare play a vital role in the accumulation of family wealth. The ruling directs the federal government to initiate legislation recognising the rights of homemaker wives.
Sources: The Friday Times | Dawn | The Nation
Chief Justice Aalia Neelum of the Lahore High Court has upheld objections to a petition filed by Chaudhry Parvez Elahi challenging the acquittal of Prime Minister Shehbaz Sharif and his sons Hamza and Suleman in the Rs16 billion money laundering case. The court sustained the registrar's objection on the petitioner's legal standing, noting that the FIA, which originally prosecuted the case, had not itself filed any appeal against the trial court's acquittal verdict. A special court had acquitted Shehbaz and Hamza in October 2022 and Suleman in July 2023.
Sources: Dawn | Pakistan Today
The Federal Board of Revenue has published a draft substitution of Chapter VIIA of the Income Tax Rules 2002, via SRO 288(I)/2026 dated 18 February 2026, introducing mandatory electronic invoicing requirements for notified taxpayers. The draft mandates that all registered businesses install point-of-sale systems and integrate them with the FBR's centralised monitoring system. The FBR separately issued revised fair market valuation tables for immovable properties in Islamabad Capital Territory through SROs 163(I)/2026, 256(I)/2026, and 332(I)/2026, adjusting property rates for Naval Anchorage and agro and poultry farms.
Sources: KPMG | Express Tribune
The Islamabad High Court has held that gains arising from the sale of immovable property fall under the capital gains provisions of Section 37(1A) of the Income Tax Ordinance 2001 and cannot be reclassified as business income under Section 18. The ruling clarifies the tax treatment applicable to property transactions and is expected to affect how the FBR assesses property sellers who are not engaged in the business of property dealing.
The Lahore High Court has issued a definitive ruling setting aside all previous orders directing the registration of an FIR against Pakistan cricket captain Babar Azam in a sexual harassment and blackmail case filed by Hamiza Mukhtar in 2021. The court held that the allegations did not meet the legal threshold to proceed as a criminal case and that procedural fairness required careful evaluation of credible evidence before directing FIR registration.
Sources: Pakistan Today
The Securities and Exchange Commission of Pakistan has approved the licence of Punjab Life Insurance Company, making it the first provincial government-owned life insurance firm in Pakistan. The company will offer subsidized premiums targeting low-income individuals including farmers, labourers, and small business owners. It will also manage Punjab's Social Health Insurance programme and provide pension and annuity products. The approval brings the total number of life insurance companies in Pakistan to 13.
Sources: Daily Pakistan | SECP
In a unanimous judgment delivered on 4 March 2026, the UK Supreme Court held that a Contracting State to the ICSID Convention cannot invoke state immunity under the State Immunity Act 1978 to resist the recognition in England of an ICSID arbitral award made against it. The decision in The Kingdom of Spain v Infrastructure Services Luxembourg and Republic of Zimbabwe v Border Timbers confirms that ratification of the ICSID Convention constitutes a waiver of immunity for enforcement purposes under English law.
Sources: Gibson Dunn | UK Supreme Court
The SECP has approved seven pension funds for the Government of Balochistan, marking the practical implementation of the Defined Contribution pension model in the province. The approval follows federal policy encouraging provinces to shift from unfunded defined benefit pension schemes to funded contributory models. The move is intended to reduce long-term fiscal liabilities while providing structured retirement benefits to provincial government employees.
Sources: The Nation | SECP
Justice Mohsin Akhtar Kayani of the Islamabad High Court has issued a 28-page judgment holding that dowry and bridal gifts remain the exclusive property of the wife and must be returned in full upon divorce. If the items cannot be returned, their monetary value must be paid. The court further held that women are entitled to a share in property acquired during marriage, rejecting any distinction between a "money earner" and a "home maker." The judgment directs the federal government to introduce legislation defining women's ownership rights and proposes amendments to the nikahnama to include provisions for a wife's share in matrimonial assets.
Sources: Pakistan Today | Express Tribune
Justice Abid Hussain Chatta of the Lahore High Court has ruled that a wife retains the legal right to demand her haq mahr (dower) from her husband at any time, regardless of the duration of the marriage, where the nikahnama does not specify a payment timeline. The court set aside a lower court's dismissal of the dower claim filed by Fatima Bibi and restored the Family Court's earlier ruling in her favour. The judgment clarifies the longstanding ambiguity around the enforceability of prompt versus deferred dower under Muslim personal law.
Sources: Aaj English TV
The UK Supreme Court has handed down a significant judgment in Emotional Perception AI Ltd v Comptroller-General of Patents [2026] UKSC 3, marking the most substantial shift in AI patent law in two decades. The ruling realigns UK practice with the European Patent Office regarding patent protection for AI models and computer-implemented inventions. The decision resolves long-running uncertainty about the extent to which artificial neural networks and machine learning systems can receive patent protection under the Patents Act 1977.
Sources: DWF Group
From 12:01am on 26 March 2026, Afghan nationals are no longer eligible for UK entry clearance via the Skilled Worker visa route. Nationals of Afghanistan, Cameroon, Myanmar, and Sudan are also barred from applying for Student visas. The restriction applies even where the applicant holds a valid Certificate of Sponsorship. The brake applies only to entry clearance applications made from outside the UK; those already holding valid visas are unaffected. The Home Office states the measure is not permanent and will be reviewed, with an initial 18-month duration anticipated.
Sources: GOV.UK | DavidsonMorris
The European Data Protection Board has launched its Coordinated Enforcement Framework (CEF) 2026 action, with 25 data protection authorities across Europe assessing controller compliance with transparency and information obligations under GDPR Articles 12, 13, and 14. Following the 2025 coordinated action on the right to erasure, this year's focus may result in stricter interpretation of privacy notice requirements, with some authorities already taking the position that organisations must explicitly identify each third country to which personal data is transferred. A consolidated report is expected in the second half of 2026.
Sources: EDPB | Inside Privacy
The Federal Board of Revenue has notified a new customs station at Jeerak in District Panjgur, Balochistan, near the Pakistan-Iran border, through SRO 530(I)/2026. The new station is intended to formalise and facilitate cross-border trade in the region, which has historically been served by informal trade routes. The establishment of the station follows Pakistan's broader efforts to regulate and tax border commerce while reducing smuggling in the southwestern border region.
Sources: ProPakistani
The US Supreme Court issued two significant decisions on 25 March 2026. In Rico v United States, the Court held that the Sentencing Reform Act of 1984 does not automatically extend a defendant's supervised release term when they fail to report to a probation officer. Separately, in Cox Communications v Sony Music Entertainment, the Court addressed internet service provider liability for subscriber copyright infringement, a case with major implications for the telecommunications industry's obligations regarding repeat infringers.
Sources: JD Supra
The UK government has announced the appointment of the inaugural nine-member Advisory Board for the Fair Work Agency, chaired by Matthew Taylor, author of the Taylor Review. The agency is set to formally launch on 7 April 2026 and will consolidate enforcement functions from the Gangmaster and Labour Abuse Authority, the Director of Labour Market Enforcement, and HMRC's National Minimum Wage Unit. It will have powers to investigate employers, issue penalties, and take legal action on behalf of employees for breaches of employment law.
Sources: GOV.UK
From April 2026, UK Visas and Immigration will gain systematic access to HMRC Real Time Information payroll data for all licensed sponsors. The regime will enable automated salary compliance checks on a per-pay-period basis, replacing the previous annualised averaging approach. Effective 8 April 2026, sponsors must ensure each payslip meets the minimum salary threshold. Sponsor licence revocations rose from approximately 1,100 in 2024 to 3,000 in 2025, and compliance visits have increased by over 50%. Updated Sponsor Guidance published on 6 March 2026 also introduces new document retention requirements under revised Appendix D.
Sources: Addleshaw Goddard | Lewis Silkin
Key provisions of the Employment Rights Act 2025 take effect in April 2026. From 6 April, statutory sick pay will be payable from day one of sickness, removing the current four-day waiting period. Unfair dismissal protection will apply after six months of employment, reduced from the current two-year qualifying period. The Fair Work Agency, a new enforcement body, will be established on 7 April 2026. From October 2026, employment tribunal claim time limits will increase from three to six months for all claims.
Sources: ACAS | Association of Taxation Technicians
The Federal Board of Revenue has notified the establishment of a new customs station named Jeerak in District Panjgur, Balochistan, through SRO 530(I)/2026. The notification amends SRO 102(I)/83 dated 12 February 1983 to add the Jeerak Pakistan-Iran border station under Section 9 of the Customs Act, 1969. The new station is expected to formalise cross-border trade and improve customs enforcement along the southwestern border. Separately, the FBR has also issued draft amendments mandating Point of Sale integration for all registered businesses under SRO 288(I)/2026.
Sources: Daily Ausaf | FBR Official SROs Page
The Securities and Exchange Commission of Pakistan has granted a corporate restructuring company license to LSE Ventures Limited, the successor entity of the Lahore Stock Exchange. LSE Ventures becomes the third licensed corporate restructuring company in Pakistan. These companies assist financially distressed businesses through debt rescheduling, capital reorganisation, and operational restructuring. Separately, SECP also granted Pakistan's first digital investment advisory license to Wealth Bridge Management.
Sources: ProPakistani | Profit by Pakistan Today
The Home Office Statement of Changes HC 1691, published on 5 March 2026, reduces the duration of refugee and humanitarian protection permission from five years to 30 months for anyone whose asylum claim was lodged on or after 2 March 2026. Unaccompanied asylum-seeking children are exempted and will continue to receive five years' permission. The change is part of the government's broader overhaul of the asylum system following the May 2025 Immigration White Paper.
Sources: Free Movement | GOV.UK
The March 2026 Statement of Changes HC 1691 deletes Appendix Visitor: Transit Without Visa Scheme from the Immigration Rules. The scheme previously allowed nationals of certain countries to transit through UK airports without a visa. Travellers who relied on this concession should check whether they now require a Direct Airside Transit Visa or a Visitor in Transit visa before travelling through the UK.
Sources: GOV.UK | Lumine Solicitors
The Financial Action Task Force published its targeted report on stablecoins and unhosted wallets on 3 March 2026. The report finds that stablecoins accounted for 84% of illicit virtual asset transaction volume in 2025, with over 250 stablecoins in circulation and a market capitalisation exceeding USD 300 billion. The FATF urges countries to impose AML rules on stablecoin issuers, address risks from peer-to-peer transfers via unhosted wallets, and consider tools such as wallet freezing and asset restrictions. The report is relevant for Pakistan's PVARA regime and crypto businesses globally.
At its plenary meeting held from 9 to 13 February 2026, the Financial Action Task Force added Kuwait and Papua New Guinea to the list of jurisdictions under increased monitoring (the "grey list"). No jurisdictions were removed from the list in this round. The grey listing signals deficiencies in a country's AML/CFT framework and typically triggers enhanced due diligence requirements for financial institutions dealing with entities in those jurisdictions.
Sources: FATF | AML Intelligence
Justice Abid Hussain Chatta of the Lahore High Court has held that a wife retains the legal right to demand return of her dowry articles from her husband at any time, irrespective of whether the marriage is subsisting. The judgment was issued in the petition of Fatima Bibi, where the LHC declared the trial court's dismissal of her dowry claim null and void and restored the Family Court's original ruling in her favour. The decision reinforces the settled principle that dowry remains the wife's exclusive property under Pakistani family law.
Sources: Aaj English TV
Justice Raheel Kamran of the Lahore High Court has ruled that recording the statement of an accused person under Section 342 of the Code of Criminal Procedure is a mandatory procedural requirement in family cases, and failure to do so constitutes a serious omission by the trial court. However, the Court clarified that such an omission does not automatically entitle the defendant to outright acquittal. The ruling was passed while dismissing a petition by a man seeking acquittal in a case related to his second marriage.
Sources: Dawn News
A three-member bench of the Supreme Court of Pakistan headed by Justice Muhammad Hashim Khan Kakar has upheld the death sentence of a man convicted of the rape and murder of a minor girl aged between five and six years. The Court emphasised the need for deterrent punishment in heinous crimes involving children, holding that the trial court and High Court had correctly appreciated the evidence and that the conviction was based on credible testimony and forensic evidence.
Sources: The Nation
The UK Home Office's Statement of Changes HC 1691, laid before Parliament on 5 March 2026, introduces a ban on Afghan nationals applying for entry clearance under the Skilled Worker route and the Student route with effect from 26 March 2026. Applications made on or after that date by main applicants who are Afghan nationals will be refused. Separately, from the same date, asylum seekers in the UK will only be permitted to access the labour market in roles listed as eligible for Skilled Worker sponsorship at RQF Level 6. The changes also introduce an updated 30-month refugee status framework and restrict Student visa access for nationals of several other countries identified by the Home Office.
Sources: UK Government (GOV.UK) | Capital Law
The Islamabad High Court has dismissed a petition by M/s Reko Diq Mining Company seeking to enforce an exclusive jurisdiction clause in an employment contract that would have ousted the National Industrial Relations Commission (NIRC). Justice Raja Inaam Ameen Minhas held that while commercial parties may freely choose dispute resolution forums, that freedom is not absolute in employment contracts where an inequality of bargaining power exists. Invoking the doctrine of unconscionability and citing the Canadian Supreme Court's decision in Uber v. Heller, the court ruled that the NIRC is a federal body with nationwide jurisdiction and that permitting employers to contract out of its jurisdiction would defeat the legislative intent of the industrial relations framework.
Sources: Dawn | The Nation
The Islamabad High Court has suspended Federal Board of Revenue recovery notices issued against three Independent Power Producers (IPPs) for collection of Super Tax under Section 4C of the Income Tax Ordinance, 2001. The petitioners challenged the notices on the ground that the Corporate Tax Office Islamabad initiated recovery proceedings without first issuing a mandatory notice under Section 137 of the Ordinance, which prescribes the procedure that must be followed before recovery can commence. The court found the procedural objection prima facie sustainable and directed that the recovery notices dated 30 and 31 January 2026 shall remain suspended until the next hearing, while warning that the interim relief will automatically lapse if the petitioners fail to pursue the case diligently.
Sources: Business Recorder | Energy Update Pakistan
The Lahore High Court has ruled that a woman is entitled to file cases for dissolution of marriage by khula and for recovery of dower (haq mehr) in the family court of the district where she resides, regardless of where the marriage was solemnised or the matrimonial home was located. Justice Malik Muhammad Awais Khalid, deciding a petition filed by Ayesha Nasir, held that requiring women to litigate in distant districts creates serious practical barriers to justice for vulnerable family law litigants. The judgment reinforces the court's approach to construing the jurisdiction provisions of the Family Courts Act, 1964 in a manner that facilitates access to justice for women.
Sources: ProPakistani | LHC Reported Judgments Portal
The Federal Board of Revenue has issued SRO 527(I)/2026 extending the reduced sales tax rate of 0.25% on imports of white crystalline sugar, down from the standard rate of 18%. The concession, which has been extended several times since it was first introduced in July 2025, applies to up to 500,000 metric tons of sugar imports and is intended to stabilise domestic sugar prices. Withholding tax under Section 148 of the Income Tax Ordinance, 2001 on sugar imports will also be charged at the reduced rate of 0.25% on the import value for the duration of the extension. The SRO was gazetted on 20 March 2026 and takes effect immediately.
Sources: Dawn | Pakistan Today
The Islamabad High Court, in a judgment authored by Justice Raja Inaam Ameen Minhas, dismissed a petition by Reko Diq Mining Company and held that exclusive jurisdiction clauses in employment contracts cannot be used to disadvantage workers or override the statutory jurisdiction of the National Industrial Relations Commission (NIRC). The court ruled that the NIRC's Quetta bench is not a distinct forum but a seat of the same federal commission, and that allowing employers to circumvent the statutory forum through contractual clauses would defeat the purpose of the Industrial Relations Act.
Sources: The Nation | Dawn
Justice Muhammad Azam Khan of the Islamabad High Court restrained the Capital Development Authority from demolishing houses in Ghauri Town Phase 7, Islamabad, after a petition argued the demolition notices were served during Ramazan and would displace approximately 20,000 residents. The CDA had issued demolition notices on 24 February 2026 declaring the phase illegal. The court issued notices to CDA and other respondents, directing them to submit replies before the next hearing.
Sources: Pakistan Today | Dawn
The Federal Board of Revenue published draft amendments to the Income Tax Rules 2002, substituting Chapter VIIA to mandate electronic invoicing (e-invoicing) for notified taxpayers including restaurants, hotels, courier services, medical providers, retailers, and private educational institutions exceeding prescribed thresholds. Separately, SRO 288(I)/2026 requires all registered businesses to install point-of-sale (POS) systems integrated with the FBR's centralised monitoring system. Public comments on the draft rules were invited.
Sources: KPMG Tax News Flash | The Express Tribune
In Kingdom of Spain v Infrastructure Services Luxembourg and Republic of Zimbabwe v Border Timbers [2026] UKSC 9, handed down 4 March 2026, the UK Supreme Court unanimously held that a state which is party to the ICSID Convention cannot invoke sovereign immunity to resist recognition and enforcement in England of an ICSID arbitral award. The decision confirms the primacy of the ICSID Convention's enforcement regime over state immunity defences and is significant for international investment arbitration, including proceedings involving Pakistan at ICSID.
Sources: Gibson Dunn | UK Supreme Court
The Securities and Exchange Commission of Pakistan (SECP) has issued 66 show cause notices to 41 state-owned enterprises for failing to comply with the Companies Act 2017. According to the regulator, 33 SOEs have not filed annual audited accounts, 26 have failed to submit annual returns, and 7 have not held annual general meetings. Additionally, 48 SOEs have no female board representation despite regulatory requirements. The action forms part of SECP's ongoing transparency and governance reform agenda.
Sources: Pakistan Today | The Nation | Express Tribune
The European Data Protection Board (EDPB) has launched its 2026 Coordinated Enforcement Framework (CEF) action, focusing on compliance with Articles 12, 13, and 14 of the GDPR. Twenty-five data protection authorities across Europe will assess whether controllers are meeting their transparency obligations regarding how personal data is processed. Results will be aggregated in a consolidated report later this year, with targeted follow-ups at national and EU levels.
Sources: EDPB Official | Inside Privacy
The Government has confirmed that consultations on cohabitation law reform and financial remedies on divorce will begin in Spring 2026. Baroness Levitt described the reform as "a matter of utmost importance." Cohabiting couples in England and Wales currently have no automatic rights to financial support or property on separation despite numbering over 6.5 million. The consultation will consider whether a new statutory scheme should provide financial relief based on economic disadvantage arising from the relationship, following models similar to the Scottish Family Law Act 2006.
Sources: Weightmans LLP | Forsters LLP
The National Judicial Policy Making Committee, chaired by Chief Justice Yahya Afridi, approved a comprehensive Judicial Austerity and Energy Conservation Strategy in response to the oil supply disruption caused by the escalating Middle East conflict. Courts nationwide will observe a four-day working week (Monday to Thursday), with Friday and Saturday reserved for urgent judicial and administrative matters only. POL allocations for High Court judges have been reduced by 50 percent and for judicial officers by 25 percent. Litigants and counsel are encouraged to participate in proceedings via video-link where feasible.
Sources: Express Tribune | Al Jazeera | Islamabad High Court
The Islamabad High Court has issued a ruling affirming that wives, whether homemakers or working professionals, are entitled to equitable shares in matrimonial property acquired during the subsistence of marriage. The court also recommended reforms to the standard Nikah Nama to better protect spousal property rights. The judgment follows a growing body of case law addressing the division of matrimonial assets in Pakistan, where no codified statutory framework currently exists for equitable distribution upon dissolution of marriage.
Source: The Law Today Pakistan
The Lahore High Court's Rawalpindi Bench ruled that anti-terrorism courts hold sole authority over passport impoundment under the Anti-Terrorism Act, 1997. The ruling came in a case concerning restrictions on the right to travel abroad for religious pilgrimage, engaging directly with the constitutional guarantee of freedom of movement under Article 15 of the Constitution.
Source: The Law Today Pakistan
The Supreme Court of Pakistan commuted a death sentence in a triple murder case after determining that the convicted individual's diagnosed schizophrenia constituted a mitigating circumstance. The ruling builds on the landmark precedent set in Safia Bano v. Home Department (2021), where the Court held that executing prisoners with serious mental illness does not meet the ends of justice. Pakistan's position aligns with an emerging international consensus against capital punishment for persons with psychosocial disabilities.
Sources: The Law Today Pakistan | Precedent: Amnesty International (Safia Bano, 2021)
The Islamabad High Court suspended recovery notices issued by the Federal Board of Revenue against three Independent Power Producers for collection of Super Tax, ruling that the FBR failed to follow the procedure prescribed under the Income Tax Ordinance, 2001. The impugned notices, dated 30 and 31 January 2026, were issued by the Commissioner of Taxes Office, Islamabad. The court ordered their operation suspended until the next hearing date, providing interim relief to the power sector.
Source: Energy Update Pakistan
The Peshawar High Court has determined that electricity load shedding matters fall outside the jurisdiction of civil courts. The ruling clarifies the boundary between regulatory matters governed by NEPRA and the Electricity Act, and disputes cognizable by the civil judiciary. Consumers aggrieved by load shedding schedules or distribution company practices are directed to pursue remedies through the relevant regulatory authority rather than civil litigation.
Source: The Law Today Pakistan
President Asif Ali Zardari has signed the Pakistan Virtual Assets Regulatory Act (PVARA) 2026 into law after it cleared the National Assembly on 3 March and the Senate on 27 February. The legislation establishes the Pakistan Virtual Assets Regulatory Authority, which will license and oversee virtual asset service providers operating within or from Pakistan. Unlicensed cryptocurrency activity may attract fines of up to PKR 50 million and prison terms of up to five years. The Act brings Pakistan in line with FATF recommendations on virtual asset regulation.
Sources: Yahoo Finance | Arab News
The Home Secretary published HC 1691 on 5 March 2026, introducing wide-ranging changes to the Immigration Rules. From 26 March 2026, Afghan nationals are excluded from the Skilled Worker route, and nationals of Afghanistan, Cameroon, Myanmar, and Sudan are barred from the student visa route. Nationals of Nicaragua and St Lucia now require visit visas instead of Electronic Travel Authorisations. Refugee permission is reduced from five years to 30 months. Sponsored workers must meet minimum salary thresholds in each pay period rather than averaged annually. A higher English language standard for indefinite leave to remain takes effect from March 2027.
Sources: GOV.UK | DLA Piper | Clyde & Co
The UK's new Fair Work Agency begins operating on 7 April 2026 as the central enforcement body for employment rights under the Employment Rights Act 2025. The Agency can investigate breaches, issue penalties, and pursue legal action on behalf of workers. Separately, from 6 April 2026, fathers and partners gain day-one rights to paternity leave and unpaid parental leave. A new Bereaved Partners' Paternity Leave entitlement (up to 52 weeks) also takes effect. Enhanced whistleblower protections for reporting workplace sexual harassment apply from 6 April, with a broader employer duty to prevent harassment by third parties following in October 2026.
Sources: Longmores Solicitors | Skadden (JD Supra)
From 8 April 2026, the Ukraine Permission Extension will allow eligible Ukrainian nationals in the UK to obtain a further extension of 24 months. This follows the UK government's continued support for Ukrainians displaced by the conflict. Individuals already holding permission under the Ukraine Scheme, Homes for Ukraine, or the Ukraine Family Scheme will be eligible to apply.
Source: GOV.UK
The Financial Action Task Force released a report addressing illicit finance risks linked to criminal misuse of stablecoins, particularly through peer-to-peer transactions via unhosted wallets. The report sets out recommended actions for countries and the private sector to mitigate risks associated with digital asset abuse in money laundering and terrorist financing contexts.
Source: FATF
The Law and Justice Commission of Pakistan, in collaboration with the National Information Technology Board, launched the National Judicial Analytics Dashboard. The platform consolidates judicial data from the Supreme Court, Federal Shariat Court, and all High Courts, enabling real-time tracking of case disposal rates, backlog trends, and institutional performance. The initiative represents a shift towards evidence-based judicial policymaking and enhanced institutional transparency across Pakistan's justice system.
Sources: Dawn | The Nation | LJCP
The Federal Board of Revenue extended concessional treatment on sugar imports, maintaining a reduced sales tax rate of 0.25 percent, significantly below the standard rate of 18 percent. The measure, notified through SRO 527 of 2026, was designed to stabilize domestic sugar prices amid supply concerns.
Sources: FBR | Pakistan Today
The Securities and Exchange Commission of Pakistan announced fee relief for unlisted firms converting to digital shares through SRO 328(I)/2026. The measure mandates conversion to book-entry form through the Central Depository System, reducing the financial burden on companies and encouraging compliance with digitalization requirements under the Companies Act.
Sources: Profit by Pakistan Today
The Islamabad High Court published a detailed 116-page judgment concerning the removal of Justice Tariq Mehmood Jahangiri from the bench over questions regarding the validity of his law degree. The judgment addressed qualification standards and appointment procedures for judicial officers, setting precedent for judicial accountability and vetting processes.
Source: Islamabad High Court
Most provisions of the Trade Union Act 2016 were repealed, simplifying rules for industrial action and political funds. Employees gained new protection against unfair dismissal for participating in industrial action, and minimum service level requirements for strikes were removed. The changes form part of the broader Employment Rights Act 2025 implementation programme.
The National Electric Power Regulatory Authority (Prosumer) Regulations 2026, notified through SRO 251(I)/2026, came into force, replacing the 2015 net metering legislation. The new regulations significantly reduced the buyback rate at which excess solar energy is purchased from prosumers, directly affecting residential solar users across Pakistan and altering the financial viability of rooftop solar installations.
Source: NEPRA
The UK Government published an updated implementation timetable for the Employment Rights Act 2025, which received Royal Assent in December 2025. Key changes include removal of the three-day waiting period for Statutory Sick Pay from 6 April 2026, unpaid parental leave becoming a day-one right, and removal of the cap on unfair dismissal compensation from 1 January 2027.
In Learning Resources, Inc. v. Trump, the US Supreme Court held 6-3 that the International Emergency Economic Powers Act does not authorise the President to impose tariffs, ruling that such power belongs exclusively to Congress under Article I, Section 8 of the Constitution. Chief Justice Roberts, applying the major questions doctrine, held that IEEPA's phrase "regulate importation" does not encompass tariff imposition. The ruling invalidated an estimated $175-179 billion in IEEPA-based tariff collections.
Sources: SCOTUSblog | Holland & Knight | Justia
The first wave of obligations under the EU Artificial Intelligence Act became enforceable on 2 February 2025, banning AI systems that deploy subliminal manipulation, exploit vulnerabilities, enable social scoring, or conduct predictive policing based on personal profiling. Providers of general-purpose AI models must now comply with transparency and copyright obligations. The comprehensive compliance framework for high-risk AI systems takes effect on 2 August 2026, with rules for AI embedded in regulated products following on 2 August 2027.
Sources: EU AI Act Portal | DLA Piper | European Commission
EU lawmakers continued negotiations on the Payment Services Directive 3 (PSD3), with the European Banking Authority developing implementing measures including a verification of payee scheme and updated fraud reimbursement rules. Simultaneously, the Digital Operational Resilience Act (DORA) entered its full application phase, imposing heightened operational resilience requirements on financial institutions.
Sources: Taylor Wessing | Slaughter and May
The Competition Commission of Pakistan imposed penalties totalling Rs 2.363 billion during 2025, marking its most active enforcement year against cartelisation, price fixing, prohibited agreements, and deceptive marketing practices. The CCP reviewed 159 mergers across 34 sectors and granted second-phase approval for the PTCL-Telenor Pakistan acquisition, described as one of the most complex merger reviews globally. Other notable transactions included Shell Pakistan's acquisition by Wafi Energy, the SadaPay share transfer, and the TCS Logistics acquisition.
Sources: ProPakistani | Competition Commission of Pakistan
The Federal Constitutional Court of Pakistan, created through the Twenty-seventh Amendment passed in November 2025, began functioning in January 2026 with Justice Amin ud Din Khan as its first Chief Justice. The FCC assumes exclusive jurisdiction over constitutional interpretation and disputes between federal and provincial governments, transferring powers previously held by the Supreme Court.
Sources: Federal Constitutional Court of Pakistan | The Nation
New applicants for Skilled Worker, Scale-up, and High Potential Individual visa routes must now demonstrate English proficiency at B2 level, up from the previous B1 requirement. Existing visa holders at B1 level may continue to extend at that level. From 26 March 2027, the B2 requirement will also apply to settlement applications across multiple routes including Skilled Worker and UK Ancestry visas.
Sources: GOV.UK
The European Union's Carbon Border Adjustment Mechanism (CBAM) entered its final emissions trading phase on 1 January 2026. The updated rules include streamlined reporting requirements, simplified administrative procedures for smaller importers, and increased flexibility in data submission methods for companies with limited exposure.
Source: Taylor Wessing
The US Department of Treasury issued five new Frequently Asked Questions clarifying the application of the Outbound Investment Security Program to certain financial services activities, following the President's signing of the 2026 National Defense Authorization Act. The COINS Act directs Treasury to issue regulations expanding covered sectors and countries of concern for cross-border investment screening.
Source: Cleary Gottlieb
The Pakistan Virtual Assets Regulatory Authority issued No Objection Certificates to Binance and HTX, allowing the two international cryptocurrency exchanges to register with Pakistan's Financial Monitoring Unit for AML compliance and begin preparing full licence applications. The clearances represent the first formal steps under the Virtual Assets Ordinance 2025 framework, which requires applicants to hold recognition from a major jurisdiction (US, EU, or Singapore), meet minimum capital requirements, and ensure Sharia compliance. Unauthorised virtual asset operations carry penalties of up to PKR 50 million and five years' imprisonment.
Sources: Yahoo Finance | PVARA | The Block
The European Commission imposed a €120 million fine on X (formerly Twitter) in its first enforcement decision under the Digital Services Act, finding violations related to the blue check mark verification system, advertising transparency, and limitations on researcher data access. Across 2025, total EU fines against Big Tech reached €3.77 billion, including €500 million against Apple and €200 million against Meta under the Digital Markets Act. The Commission also opened cloud gatekeeper probes for Amazon and Microsoft in November 2025.
Sources: European Commission | EU Perspectives | Euronews
The Supreme Court converted a rape conviction to consensual adultery, reducing the sentence from 20 years' imprisonment to five years with a reduced fine from Rs 500,000 to Rs 10,000. Justice Malik Shahzad Khan's majority verdict found the prosecution failed to establish force or coercion, citing the absence of injury evidence and a seven-month delay in filing the FIR. Justice Panhwar issued a dissenting note.
Sources: The Nation | Supreme Court of Pakistan
From 1 December 2025, employers proposing to make 20 or more redundancies from the same establishment must use the digital HR1 form to notify the Secretary of State. Email submissions are no longer accepted. The new form contains additional required fields beyond the previous paper-based requirements, and non-compliance may result in criminal sanctions.
Sources: CIPD
The State Bank of Pakistan mandated that all foreign currency sold to resident Pakistanis for deposit into foreign currency bank accounts must be conducted exclusively through digital channels, effective immediately. The revised regulations for exchange companies aim to curb illegal dollar movements, reduce under-the-counter dollarisation, and strengthen AML compliance. The decision was driven partly by increased dollar purchases for cryptocurrency trading through informal channels and hawala networks.
Sources: Profit by Pakistan Today | Dawn | State Bank of Pakistan
From 18 November 2025, individuals setting up, owning, or controlling UK companies must prove their identity, including directors, PSCs, and LLP members. Companies no longer maintain internal registers for directors, secretaries, or PSCs, and must report all changes directly to Companies House. Shareholder registers remain mandatory and must be kept at the registered office or a Single Alternative Inspection Location.
Source: UK Government
The Council of the European Union adopted Regulation (EU) 2025/2518 establishing new procedural rules to streamline cross-border GDPR enforcement and speed up handling of complaints. The regulation harmonizes admissibility requirements so complaints filed in any EU member state are judged on the same criteria, and requires data protection authorities to exchange information and aim for consensus.
Source: Council of the European Union
President Asif Ali Zardari signed the Twenty-seventh Amendment to the Constitution into law on 13 November 2025, following approval by both houses of Parliament. The amendment created a Federal Constitutional Court, modified judge transfer procedures, and consolidated military command under the Army Chief as Chief of the Defense Forces with lifetime immunity for five-star officers. Two senior Supreme Court judges, Mansoor Ali Shah and Athar Minallah, resigned in protest.
Sources: Radio Pakistan | Al Jazeera
The Islamabad High Court ruled that advertising sanitation jobs exclusively for Christians violates Articles 25, 27, and 36 of the Constitution of Pakistan. The judgment found that assigning a specific religious community to a stigmatized occupation undermines human worth and violates equality and non-discrimination principles. The ruling addresses structural discrimination in Pakistan's employment practices.
Source: Telangana Today
The Sub-Committee of the National Judicial Automation Committee finalized Draft Ethical Guidelines for the Use of Generative AI in the Judiciary, following consultations with national experts and all High Courts. The guidelines propose an ethical and operational framework for responsible AI integration within the judicial system, emphasizing that AI must enhance judicial efficiency without replacing human judgment or undermining judicial independence. The framework aligns with national digital policies and international best practices set by UNESCO and the International Association for AI in the Legal Profession.
The Sindh High Court established a Judicial Oversight Cell for Reporting and Redressal of External Influences, following the 53rd meeting of the National Judicial Policy Making Committee. The cell provides a formal mechanism for judicial officers to report complaints of external pressure or interference in judicial proceedings. The initiative is part of a broader push across Pakistan's judiciary to safeguard judicial independence and strengthen institutional accountability.
Source: High Court of Sindh
The FATF Plenary held 22-24 October 2025 in Paris issued a statement warning that Pakistan's 2022 removal from the grey list does not provide immunity from money laundering and terrorist financing risks. FATF President Elisa de Anda Madrazo emphasized that countries must continue implementing robust preventive and deterrent measures. Pakistan remains under follow-up through the Asia Pacific Group.
The Renters' Rights Act 2025 received Royal Assent on 27 October 2025, delivering the Government's manifesto commitment to end Section 21 "no fault" evictions in England. From 1 May 2026, all assured shorthold tenancies will convert to periodic assured tenancies with no end date, and landlords will only be able to evict tenants using reformed grounds under Section 8. Tenants can end their tenancy by giving two months' notice. Existing Section 21 notices served before 1 May 2026 can proceed provided court proceedings are started by 31 July 2026.
Sources: GOV.UK | House of Commons Library | Pinsent Masons
The UK Government announced immigration rule changes through Statement HC 1333, including increased English language requirements (B1 to B2 from 8 January 2026), graduate visa reduction from two years to 18 months (from 1 January 2027), and new visa requirements for nationals of Botswana and Palestine. The Immigration Skills Charge increased 32 percent in mid-December 2025 to £1,320 for large sponsors and £480 for small sponsors.
President Asif Ali Zardari signed the Prevention of Electronic Crimes (Amendment) Act 2025 into law, introducing penalties of up to three years' imprisonment and Rs 2 million in fines for disseminating false or fake information likely to cause fear or unrest. The amendment creates two new regulatory bodies: the Digital Rights Protection Authority (DRPA), empowered to regulate social media content and block unlawful material, and the National Cyber Crime Investigation Agency (NCCIA), replacing the FIA's Cyber Crime Wing. Human Rights Watch and the HRCP have condemned the law as a threat to free expression and press freedom.
Sources: Express Tribune | Human Rights Watch | Courting The Law
The Employment Rights Act 2025 received Royal Assent on 18 December 2025, delivering the Government's "New Deal for Working People." Key provisions include: removal of the three-day waiting period for Statutory Sick Pay from 6 April 2026; Neonatal Care Leave and Pay of up to 12 weeks for parents of babies in specialist hospital care; guaranteed hours contracts for workers on zero-hours arrangements; and prohibition of fire-and-rehire practices as automatically unfair dismissal from 1 January 2027. The Fair Work Agency launches on 7 April 2026 to enforce the new rights.
Sources: Acas | Proskauer | Clyde & Co
The State Bank of Pakistan unveiled its first cohort of regulatory sandbox applicants following the issuance of sandbox guidelines in May 2025. The initiative invites fintech firms to develop and test technology-enabled solutions for inward remittances, Open Banking, and remote onboarding of merchants. Simultaneously, the SBP introduced BPRD Circular No. 1 of 2025, mandating biometric verification as the primary method for all account openings and digital wallet activations across regulated entities including banks, DFIs, MFBs, and EMIs.
Sources: Open Banking Expo | State Bank of Pakistan | Dawn
The Securities and Exchange Commission of Pakistan approved a full digitisation programme for share ownership in unlisted companies, mandating conversion from physical share certificates to electronic book-entry form through the Central Depository System. The second phase, launched in February 2026 via SRO 328(I)/2026, imposes a 30-day compliance deadline for all share-related transactions. Non-compliance attracts penalties under section 510(2) of the Companies Act, 2017. A fee relief package waives annual and processing fees for companies with paid-up capital up to Rs 25 million.
Sources: Profit by Pakistan Today | ProPakistani | SECP
The UK Government expanded the High Potential Individual visa route, doubling the number of eligible universities from the top 50 to the top 100 global institutions. An annual cap of 8,000 applications was introduced for the first time. From 8 January 2026, applicants must meet the higher B2 English language requirement. Sponsor licence priority service fees also increased from £500 to £750 from 11 November 2025, and the Immigration Skills Charge rose 32 percent from 16 December 2025.
Sources: Bird & Bird | Morgan Lewis
If any of these developments affect you or your business, contact us for an honest assessment of your situation.