United Kingdom: Corporate/Commercial Law

In addition to the public benefit that comes with it, charitable giving can be a strategic element of personal tax planning. Understanding the intricacies of UK tax rules is, however...

The Charity Commission has just published its analysis of charities' annual returns for the financial year ending 2024.

It is estimated that the global pet population is around 1 billion and just over 50% of the population of the United Kingdom own a pet.

The UK Government has published its formal response to the consultation on updates to the Notifiable Acquisition Regulations (NARs) under the National Security and Investment Act 2021 (NSI Act).

The transactional risk market entered 2026 from a position of strength. Even against a backdrop of uneven deal volume, persistent macroeconomic uncertainty and geopolitical volatility...

A&O Shearman advises Aegon on the approximately GBP2bn sale of its UK business to Standard Life, creating the UK's largest retirement savings and income business serving 16 million customers. The transaction includes GBP750 million in cash and a 15% equity stake in the combined entity, marking a strategic milestone in Aegon's transformation into a leading U.S. life insurance and retirement group.

The UK’s Office of Financial Sanctions Implementation (OFSI) has imposed a £390,000 penalty on Apple Distribution International Limited (ADI), an Irish subsidiary of Apple Inc., in relation to two payments...

BCL Solicitors' sanctions and export controls team provides comprehensive updates on UK and international sanctions developments, enforcement trends, and compliance guidance.

The Competition and Markets Authority has issued its first infringement decision under the UK's new consumer enforcement regime, fining the AA £4.2 million for misleading pricing practices and requiring substantial consumer refunds. This landmark case signals a fundamental shift in UK consumer protection enforcement, with businesses now facing significantly tougher penalties including fines up to 10% of turnover and mandatory consumer redress schemes.

It is February 2026 and two people are sitting at the departure gate at Heathrow waiting for their (inevitably) delayed flight to the Bahamas. They start a conversation about why they are heading to this Caribbean island.

As we approach the end of the 2025/26 tax year, now is the ideal time to review your personal tax position and assess whether you are making full use of the reliefs and allowances available.

This article explains the legal and commercial differences between debt and equity financing for business owners in the United Kingdom.