Business Law and Corporate Law

When divorcing with significant wealth, pensions may represent one of the most valuable yet complex assets in the financial settlement. Understanding how pension sharing works, when offsetting may be more appropriate, and how pension benefits fit within the wider matrimonial pot is essential for protecting your retirement position and achieving a fair outcome.

When a family trust is connected to your marriage, understanding its potential impact on your financial settlement is crucial. The court's approach focuses not on legal ownership, but on whether the trust is likely to provide financial support to either spouse now or in the foreseeable future. This analysis explores how discretionary trusts, family trusts, and trust beneficiary status are evaluated in divorce proceedings, examining the key factors that determine whether trust assets become relevant resource

The UK government has introduced significant changes to the Trust Registration Service rules, creating new exemptions for low-value trusts and imposing registration deadlines for overseas trusts holding UK land. Trustees must now assess whether their trusts qualify for de-registration under the relaxed requirements or face new compliance obligations by September 2027.

Investors often discover during due diligence that startups do not fully own, control, or protect their most valuable assets. From missing assignment agreements to undisclosed open-source obligations, these common intellectual property pitfalls can delay transactions, reduce valuations, or derail funding rounds entirely. Understanding these five critical IP issues before a funding round begins can help both investors and founders reduce risk and preserve value.

In this episode of Life Of A Dealmaker, host Tarun sits down with John Messer, Founder and Managing Partner of Copilot Capital, a European private equity firm specializing in B2B software investments. The conversation explores Messer's journey in building and leading a focused investment firm in the competitive European tech landscape.

For venture-backed biotech companies, intellectual property strategy must be designed from the outset with the end goal in mind. This article explores how aligning IP decisions with future acquirer expectations, understanding exit scenarios, and building defensible patent portfolios can dramatically increase both the probability and value of successful exits in the life sciences sector.

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The European General Court has upheld the Commission's prohibition of Booking's acquisition of eTraveli Group, endorsing a novel 'ecosystem' theory of harm that allows intervention even where market share increases are minimal. This landmark ruling significantly expands the Commission's ability to challenge acquisitions by dominant firms in digital markets, establishing that transactions which merely perpetuate existing low levels of competition can constitute significant impediments to effective

The UK Competition and Markets Authority has formalised its new approach to assessing efficiency arguments in merger control cases, marking a significant shift toward a more holistic evaluation framework. This updated guidance, which emerged from the CMA's 4Ps initiative, introduces the concept of Rivalry-Enhancing Efficiencies and establishes clearer pathways for merging parties to demonstrate competitive benefits.

The Supreme Court's landmark ruling in Saxon Woods Investments Limited v Francesco Costa establishes a critical precedent for director duties under section 172 of the Companies Act 2006. Can a well-intentioned director pursue an alternative strategy that contradicts the collective will of the board, even if they genuinely believe it serves the company's best interests?

A Supreme Court ruling examines whether a director who deliberately delayed a company sale beyond a shareholder agreement deadline breached fiduciary duties under section 172 of the Companies Act 2006, even though he genuinely believed the delay would benefit the company financially. The case clarifies that the good faith requirement extends beyond a director's thought process to encompass their actual conduct, establishing important boundaries for directorial discretion when contractual obligations conflic

Overdrawn directors' loan accounts can trigger significant tax liabilities and personal risks for company directors. Understanding the rules around Section 455 tax, benefit-in-kind reporting, and repayment deadlines is crucial to avoid penalties and potential insolvency complications. Directors who fail to properly manage these accounts may face HMRC disputes, personal liability for debts, and even disqualification proceedings.