United Kingdom: Corporate/Commercial Law

Charities managing multiple restricted funds face administrative challenges and underutilized resources when fund purposes become outdated or inflexible. This analysis explores how trustees can use statutory powers under the Charities Act 2011 to rationalize funds, modernize purposes, and unlock charitable assets for more effective use while respecting donor intentions.

Charities continue to operate against a backdrop of financial pressure, increasing regulation and evolving risks. This edition explores practical issues including how philanthropy can support long-term resilience, the effective use of restricted funds, governance policies and managing personal data breaches.

Recent changes to inheritance tax rules have narrowed the charity exemption, potentially affecting charitable gifts in Wills made for "general charitable purposes." Donor-advised funds offer a flexible, tax-efficient alternative that allows individuals to maintain philanthropic intent while adapting to evolving circumstances and involving future generations in charitable giving.

In this episode of Life Of A Dealmaker, host Tarun sits down with John Messer, Founder and Managing Partner of Copilot Capital, a European private equity firm specializing in B2B software investments. The conversation explores Messer's journey in building and leading a focused investment firm in the competitive European tech landscape.

Veranova Bidco LP v Johnson Matthey Plc [2026] EWHC 1021 (Comm) addresses a question that M&A lawyers have been watching closely: can you stitch together the knowledge of multiple executives to build a case of corporate fraud? The High Court says no, and every buyer, seller, and M&A lawyer should take note.

The Government's draft legislation for a new Securities Transfer Tax (STT), published on 13 July 2026, was a bit of a landmark. Tax advisers will tell you, with a mix of shame and pride, that we still occasionally have to refer to nineteenth century legislation. The Stamp Act 1891 remains the foundation of stamp duty payable on share sales. The whole law in this area is a patchwork of bits of legislation spanning more than a century.

The Solicitors Regulation Authority has issued a stark warning about artificial intelligence misuse in legal practice, highlighting growing concerns over fabricated case citations and confidentiality breaches. With 42 reported incidents between July 2025 and July 2026, the regulator emphasizes that AI adoption does not diminish professional accountability, as solicitors remain fully responsible for verifying AI-generated content and protecting client information.

From 1 October 2026, UK right to work verification duties will extend beyond traditional employment to encompass agency workers, contractors, consultants, and platform-based workers throughout supply chains. Organizations must now prepare by mapping their entire workforce, updating contracts, training operational managers, and establishing robust evidence systems to demonstrate compliance before individuals commence work. This expansion requires immediate action across HR, procurement, legal, and operations

The Advisers' Sustainability Group has released comprehensive guidance aimed at helping financial advisers navigate the evolving sustainable finance landscape and build their capabilities in advising on products with sustainability claims. This practical resource comes amid significant regulatory developments, including the FCA's introduction of Sustainability Disclosure Requirements in 2024, marking a pivotal moment for the advice sector's approach to sustainable investment.

In this episode of Life Of A Dealmaker, host Tarun sits down with John Messer, Founder and Managing Partner of Copilot Capital, a European private equity firm specializing in B2B software investments. The conversation explores Messer's journey in building and leading a focused investment firm in the competitive European tech landscape.

For venture-backed biotech companies, intellectual property strategy must be designed from the outset with the end goal in mind. This article explores how aligning IP decisions with future acquirer expectations, understanding exit scenarios, and building defensible patent portfolios can dramatically increase both the probability and value of successful exits in the life sciences sector.

The UK venture capital market has rebounded from its 2022-2024 downturn, with funding activity recovering and larger rounds returning, particularly for AI and DeepTech businesses. However, despite improved market conditions, investors maintain strict deal terms focused on founder alignment, governance protections, and exit control. Analysis of proprietary deal data reveals how capital concentration, leaver provisions, liquidation preferences...