United Kingdom: M&A/Private Equity

A year has now passed since the penultimate tranche of the Charities Act 2022 came into force, bringing with it further changes to charity law designed to iron out certain quirks and eccentricities in the system...

In the world of charity work, contracts are an essential part of daily operations. Whether they're entering into agreements with beneficiaries...

Re Ratcliffe [1999] settled the interrelationship between standard residuary bequests and the incidence of inheritance tax following the aberration of Benham's Will Trusts [1995].

The UK Competition and Markets Authority (CMA) published transparency data on 10 April 2025 relating to its 'Merger Investigation Outcomes' for 2024. A short accompanying summary suggests...

2025 is set to be shaped by political and monetary policies addressing changing economic landscapes, fiscal challenges and rising global deficits. Geoeconomic fragmentation continues to disrupt trade and supply chains, prompting nations to adapt their trading arrangements for resilience.

Almost every Financial Services M&A transaction references recurring revenue in some way.

Businesses have until Spring 2026 to review their processes around providing subscription contracts.

On 31 January 2025, the High Court ruled that the Serious Fraud Office (SFO) can apply to the court to proceed with action against Güralp Systems Limited (Güralp)...

Navigating tax disputes with HMRC can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we cover HMRC's formal information gathering powers.

On April 8, 2025, Acting SEC Chairman Mark T. Uyeda gave a speech signaling that the SEC may revisit the current minimum assets under management...

The replacement of the EU devised Packaged Retail Insurance Based Investment Products (PRIIPs) and equivalent UCITS disclosure regimes under the new Consumer Composite Investments regime...

In his recent commentary published in The Sunday Times titled We should raise our sights and turn Aim into London's Nasdaq, Tim Cockroft rightly highlights the necessity for revitalising...