United Kingdom: Corporate/Commercial Law

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Article
AI In Legal Practice: Innovation Must Not Come At The Expense Of Professional Judgement
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.
United Kingdom Commercial
LA
Lester Aldridge LLP
Article
EMI Options, Growth Shares Or Both?
For eligible companies, EMI options and growth shares each offer distinct advantages in employee equity incentives. But what happens when you combine them? This analysis explores how EMI can wrap contingent growth-share interests, the valuation principles that must be respected, and why the hurdle, exercise price and performance conditions need to be designed together to avoid accidentally over-gearing management's participation.
United Kingdom Commercial
BS
Burges Salmon
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Article
Has Your Charitable Legacy Been Future-proofed? Donor-Advised Funds And Giving Through Your Will
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.
United Kingdom Tax
WB
Wedlake Bell
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Article
Out With The (Very Very) Old: Reform Of Stamp Duty On Shares
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.
United Kingdom Tax
LS
Lewis Silkin
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Article
Trust Compliance: The Risks That Arise Long After The Trust Deed Is Signed
Increasingly, trust administration is no longer simply a matter of maintaining records and considering occasional distributions. Trustees are operating within an environment of enhanced transparency, ongoing reporting requirements, and tax compliance obligations. Failure to identify and manage these responsibilities can lead to delays, unexpected costs and, in some cases, regulatory or tax consequences.
United Kingdom Tax
B
Brodies
Article
AI In Legal Practice: Innovation Must Not Come At The Expense Of Professional Judgement
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.
United Kingdom Commercial
LA
Lester Aldridge LLP
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Article
The Return Of Venture Discipline
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...
United Kingdom Finance
Shoosmiths LLP
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