United Kingdom: Corporate/Commercial Law

The Charity Commission has reminded charities that they should be preparing for the Equality and Human Rights Commission’s (EHRC) updated Equality Code of Practice for services, public functions and associations.

The Charity Commission's latest annual research reveals evolving patterns in public trust and trustee governance, highlighting both sustained confidence in charitable institutions and emerging challenges from societal polarization. While trust remains high at 57%, financial pressures and changing donor expectations are reshaping how the public engages with charities, with trustees facing knowledge gaps in key governance areas despite overall strong confidence levels.

The Charity Commission has revised its guidance on amending charity governing documents, introducing separate frameworks for different charity structures and expanding requirements around conflicts of interest, member consultation, and trustee benefits. These changes aim to clarify legal obligations and improve practical usability for charity administrators navigating constitutional amendments.

Global Industrials deal value surged 71% quarter-on-quarter to reach £150 billion in Q2 2026, driven by a strategic shift toward fewer but significantly larger transactions. KONE's £25.9 billion acquisition of TK Elevator headlined the quarter, while mega-deal momentum continues with 11 additional major transactions announced in July alone.

Private equity and venture capital investors conduct rigorous due diligence to uncover hidden risks that could derail deals, with many of the biggest threats stemming from intellectual property, legal ownership, and governance issues rather than financial metrics. Understanding these potential deal killers and addressing them proactively can significantly improve a scaling business's chances of securing investment, acquisition offers, or international expansion opportunities.

Ready-to-drink (RTD) beverages have outpaced every other segment in the beverage alcohol landscape over the past decade, sitting at the intersection of health and wellness, premiumization, and convenience. Winning in this category requires a fundamentally different operating model with compressed innovation cycles, social-first marketing, and rebuilt margin architecture around premium price points.

The UK government has published extensive consultations and policy papers on major reforms to defined contribution pension schemes, including new requirements for default retirement income solutions, value-for-money assessments, and minimum scale thresholds. These changes, stemming from the Pension Schemes Act 2026, will fundamentally reshape how DC schemes operate and support members through retirement.

A new survey reveals that 18% of in-house legal teams haven't adopted AI tools, but their hesitation isn't about budget or leadership support. When asked what would actually move them to explore AI, 56% cited the need for clearer regulatory guidance—more than double any other factor. This finding challenges conventional assumptions about AI adoption barriers and suggests the legal industry is waiting for something vendors and consultants aren't currently providing.

The UK government has introduced draft legislation enabling defined benefit pension schemes to release surplus funds directly to members from April 2027, while HMRC updates to VAT guidance create uncertainty around input tax recovery for scheme administration costs. Meanwhile, new inheritance tax information-sharing requirements take effect, and the Pensions Regulator sets out its five-year strategic priorities focused on innovation, value for money, and supporting UK economic growth.

Innovate UK has announced its largest ever Women in Innovation cohort, backing 100 female founders with grants and business support to develop groundbreaking solutions across life sciences, digital technologies, and advanced manufacturing. Since 2016, the initiative has invested over £15 million in 260 exceptional female innovators while building a community of over 11,000 female business leaders.

Private equity and venture capital investors conduct rigorous due diligence to uncover hidden risks that could derail deals, with many of the biggest threats stemming from intellectual property, legal ownership, and governance issues rather than financial metrics. Understanding these potential deal killers and addressing them proactively can significantly improve a scaling business's chances of securing investment, acquisition offers, or international expansion opportunities.

Whether a business is preparing for a seed round, Series A fundraising, growth investment or a strategic partnership, investors will typically undertake some form of intellectual property (IP) due diligence before committing capital.