Business Law and Corporate Law

At the start of April 2026, Statutory Sick Pay (SSP) entered a new phase. With day one entitlement, the removal of the Lower Earnings Limit and earnings‑related payments, the reforms introduced from 6 April, are intended to align statutory provision more closely with how people actually work today.

The UK remains a respected and effective jurisdiction for company formation and management. Its established legal framework, tax treaty network and transparent regulatory environment, continue to support a wide range of trading, holding, and international group structures.

The European Union's ESG Ratings Regulation introduces a comprehensive regulatory framework for ESG ratings providers that may unexpectedly capture asset managers using proprietary ESG scoring methodologies in their marketing materials. Asset managers must carefully evaluate whether their ESG-related disclosures, particularly in pitchbooks and case studies, fall within the Regulation's scope and determine their compliance strategy before the July 2026 implementation date.