Business Law and Corporate Law

When a joint venture breaks down, a director’s fiduciary duties do not automatically end with the commercial relationship. The Court of Appeal in Song & Anor v Smith & Ors [2026] EWCA Civ 719 drew an important distinction between future opportunities that arise after the breakdown and opportunities that had already matured into assets or business of the joint ventur

The FCA has published final rules replacing TCFD-aligned disclosure requirements with a new framework based on UK Sustainability Reporting Standards (UK SRS S1 and S2). In a significant shift from consultation proposals, all UK SRS disclosures—including climate and Scope 3 emissions—will operate on a comply or explain basis rather than mandatory requirements. International companies with secondary listings and depositary receipt issuers must now report against UK SRS, with rules applying to acco

The UK’s new Trust Registration Service regulations require certain non-UK express trusts holding UK land acquired before 6 October 2020 to register by 1 September 2027. They also introduce a de minimis exemption for qualifying low-value trusts and extend the registration grace period for certain trusts.