United Kingdom: Corporate/Commercial Law

Educational institutions holding cultural artefacts face mounting pressure to address the provenance and legitimacy of historic acquisitions.

In addition to reversing the expanded right to work checking obligation for sponsors, changes to the sponsor guidance emphasise that sponsors must be substantively trading or operating in the UK ...

The Home Office has issued statutory guidance on the Terrorism (Protection of Premises) Act 2025, commonly known as 'Martyn's Law,' which requires those responsible for premises and events to consider and prepare for terrorist attack risks.

Supreme Court upholds Court of Appeal decision that structured LLP profit-sharing arrangements are subject to miscellaneous income tax charge, providing guidance on section 850 ITTOIA and section 687 ITTOIA with wider implications for partnership taxation.

HMRC has launched a comprehensive consultation on modernising the UK tax rules governing distributions and capital repayments by companies, proposing significant changes that could affect how returns of value to individual shareholders are taxed.

New regulations will require disclosure of contractual control rights over registered land in England and Wales to HM Land Registry from April 2027. Understanding the scope of these requirements and maintaining proper records is essential, as certain agreements entered into from June 2026 onwards will be subject to retrospective reporting obligations.

International crises put an organisation's values, structures and relationships under intense, immediate pressure.

The UK mutual insurance sector represents a unique ownership model where policyholders are also members, creating alignment between business interests and customer outcomes. Despite holding steady market share and demonstrating strong financial stability, mid-size and smaller mutuals face significant challenges in accessing capital, managing regulatory compliance costs, and competing with larger players. Recent government and regulatory initiatives aim to double the sector's size through enhanced transparen

This comprehensive pensions update examines critical regulatory developments affecting UK pension schemes, from the anticipated surplus release framework coming in 2027 to emerging AI governance expectations. The bulletin covers major consultations on transfer regulations, VAT recovery changes, and flexible apportionment arrangements, while analyzing recent Ombudsman determinations on forfeiture clauses and overpayment recovery periods.

For businesses seeking external funding, intellectual property can be one of the most important assets on the balance sheet. Whether a company is raising seed investment, securing venture capital funding, attracting...

The UK government has launched a £500m sovereign AI fund led by Balderton's James Wise, aiming to help British AI startups start, scale, and compete globally. With ticket sizes between £1m-£10m, the fund offers not just capital but fast-tracked visas, supercomputer access, and government procurement opportunities—but can this strategy overcome the UK's historical challenge of retaining founders at the growth stage?

The UK’s Innovator Founder visa route remains one of the most attractive immigration pathways for entrepreneurs seeking to establish innovative businesses in the UK