Main Market Insights

Our Capital Markets team have produced a six monthly survey analyzing the equity activity on the Main Market of the London Stock Exchange. The report considers the performance of the Main Market and its listed companies.

Read More about the Main Market

Related Resources

Article

New Trade Deals, Section 232 Investigations, and More

September 8, 2025
Article

New Trade Deals, Section 232 Investigations, and More

September 8, 2025

Recent weeks have seen major tariff developments, including new U.S. trade deals, increased tariffs on Switzerland and India, expanded Section 232 investigations, and the end of the de minimis exemption. The Federal Circuit also struck down Trump’s IEEPA tariffs, with the decision stayed pending appeal.

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Article

IRS Clarifies Application of Services Cost Method Exception to BEAT

September 8, 2025
Article

IRS Clarifies Application of Services Cost Method Exception to BEAT

September 8, 2025

Learn how the IRS clarified the application of the services cost method exception to BEAT, outlining key differences from transfer pricing rules and what taxpayers need to know about outbound intercompany payments under the TCJA.

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Article

Fourth Circuit Finds Maryland’s Digital Ad Tax Pass-Through Restriction Unconstitutional

September 5, 2025
Article

Fourth Circuit Finds Maryland’s Digital Ad Tax Pass-Through Restriction Unconstitutional

September 5, 2025

The Fourth Circuit has ruled that Maryland cannot prevent companies from explaining price increases related to the state’s digital advertising tax, citing First Amendment protections. The decision reverses a lower court and highlights ongoing legal challenges to the tax, with further litigation still pending.

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Article

IRS Issues Procedural Guidance on OBBBA Treatment of R&E Expenditures

September 4, 2025
Article

IRS Issues Procedural Guidance on OBBBA Treatment of R&E Expenditures

September 4, 2025

The IRS has issued Rev. Proc. 2025-28, outlining procedures for elections under new Section 174A from the One Big Beautiful Bill Act. The guidance highlights immediate steps for small business taxpayers regarding retroactive elections and details new options for deducting or amortizing domestic research costs.

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