United Kingdom: Corporate/Commercial Law

A High Court decision demonstrates the judiciary's readiness to impose substantial costs orders against parties whose unreasonable conduct obstructs estate administration, particularly where charitable beneficiaries face prolonged delays in receiving their entitlements. The case involved a seven-year dispute over a residential property estate where persistent objections and meritless challenges prevented distribution, ultimately resulting in indemnity costs orders exceeding £148,000 against the obstruc

The Charity Commission's 2026 Risk Assessment reveals a troubling 67% increase in cases of charitable status abuse over two years, with generative AI now enabling sophisticated fraud in registration and grant applications. As public trust remains high but vulnerabilities grow, what governance measures can charities implement to protect against private benefit exploitation and technological threats?

From 6 April 2027, most unused pension funds and pension death benefits will fall within the value of a person’s estate after they have died, for Inheritance Tax purposes. The total value of an estate will, therefore, increase to include these.

Private equity sponsors and portfolio companies are beginning to grapple with how artificial intelligence adoption should influence management incentive plan design, talent retention strategies, and performance metrics. As AI transforms value creation across industries, the question emerges whether traditional equity compensation structures remain fit for purpose or require fundamental reconfiguration to align with new business realities.

Frasers Group's acquisition of Harvey Nichols for £43.3 million has sparked controversy as creditors face significant losses, while Victoria Beckham's fashion empire achieves its first-ever profit after years of financial struggle. Meanwhile, China's luxury market shows signs of weakening recovery amid tax pressures and economic uncertainty, raising questions about the future of global luxury growth.

The Institutional Limited Partners Association has released draft guidance that significantly expands disclosure requirements and governance standards for continuation vehicle transactions in private capital markets.

The UK Government's decision to transfer anti-money laundering and counter-terrorist financing supervision of legal service providers, accountancy firms and trust and company service providers to the FCA marks a fundamental shift in the UK's financial crime framework. With implementation expected to begin in 2028, approximately 60,000 businesses will face direct FCA supervision for the first time, requiring enhanced governance, risk management and regulatory engagement capabilities.

The FCA's latest review of money mule activity reveals that while firms are increasingly identifying and closing suspected mule accounts, criminal networks continue to exploit payment systems through sophisticated cash-out methods. Regulated firms must now shift focus from simple account closure to proactive network disruption, enhanced intelligence-sharing, and understanding how fraud proceeds move through interconnected payment chains.

Global supply chain disruptions from conflicts, extreme weather, and lithium battery fires are forcing businesses to confront complex contractual obligations. Understanding force majeure clauses and their strict requirements has become critical as parties struggle to claim relief or resist such claims, with the legal burden falling squarely on those seeking to invoke these provisions.

What would it take for Britain to build its first trillion-dollar company and ensure the benefits of its success are shared more widely? This episode explores the ambition, capital and talent needed to turn promising British start-ups into global companies that stay and grow in the UK, examining how policy changes could help close the country's scale-up gap.

Sam Tidswell-Norrish, Partner at Access Holdings, shares his journey from founding team member at Motive Partners to leading fundraising and investor relations across London, Baltimore and New York. With extensive experience in alternative investments and financial technology, he discusses building strong investor relationships, supporting portfolio growth, and the importance of surrounding yourself with the right people rather than treating your career as a single player game.

The latest Investing in Women Code Annual Report 2026 reveals significant progress in funding access for female entrepreneurs, with signatories directing 32% of venture capital to teams with at least one female founder—more than double the wider market rate. While women-led businesses now achieve equal loan approval rates to male-led businesses, they still apply less frequently and request smaller amounts, highlighting persistent gaps in funding confidence and scale.