United Kingdom: Corporate/Commercial Law

The Government has published draft legislation designed to impose stricter requirements on charities and donors claiming charity tax reliefs, as part of its Legislation Day output on Monday 21 July 2025.

OFSI issues £300k monetary penalty for UK sanctions breaches...

A decision has been published following an inquiry into the Island Health Trust, which focused on the significant sums paid to a consultancy firm owned by its former chair.

Welcome to the latest edition of our newsletter, which explores recent competition law developments across the UK and EU.

The U.S. Attorney's 28 March guilty verdict against Charlie Javice is a stark reminder to corporate investors and their advisors of the importance of conducting thorough risk-based due diligence prior to acquisitions and investments.

In the latest episode in our UK shareholder activism series, we talk about the influence that shareholders have on recent M&A transactions.

Responsible AI adoption begins with understanding the UK's regulatory approach. Unlike the European Union, which has implemented the AI Act, the UK has favoured a sector-specific and principles-based approach to AI regulation aimed at supporting innovation while managing risks.

The U.S. Attorney's 28 March guilty verdict against Charlie Javice is a stark reminder to corporate investors and their advisors of the importance of conducting thorough risk-based due diligence prior to acquisitions and investments.

From September 2025, the UK's new failure to prevent fraud (FTPF) offence will put the onus onto organisations to be proactive with their fraud risk management activities, or face potential fines should a breach occur

It is important that UK inheritance tax is taken into careful consideration, in particular by individuals who have assets in the UK.

A majority of private fund managers set the clawback limit at 25%, but they calculate the clawback differently depending on fund type.

Significant changes were introduced to the UK's tax rules for non-domiciled individuals from 6 April 2025. The remittance basis for non-UK domiciled individuals has been replaced with a residency-based system.