United Kingdom: Corporate/Commercial Law

This document, formally known as ‘Conflicts of interest: a guide for charity trustees’, is official guidance from the Charity Commission for England and Wales (‘the Commission’).

Charity mergers are on the rise, but for unincorporated charities, the process demands careful legal structuring. Outdated governing documents, personal trustee liability, and strict asset protection rules create a complex framework that requires expert navigation and strong trustee engagement.

The UK Government's comprehensive analysis of 106,973 charity annual returns reveals a sector that achieved £100 billion in expenditure during 2024, marking a 5% increase that outpaced inflation.

Sustainable finance regulation and related investor expectations continue to grow. This has increased the pressure on private fund impact managers to show true alignment between financial performance...

There is a growing consensus that 2026 is shaping up to be the year of the carve-out. A confluence of market and regulatory pressures has created a significant pipeline of non-core division disposals.

HMRC's compliance toolkit continues to expand, with proposals to widen the uncertain tax treatment notification regime which would draw significantly more taxpayers into scope.

When a loved one passes away, they will usually own a number of assets such as a property, cash in their bank accounts and their personal effects (such as jewellery or a car).

This document, formally known as ‘Conflicts of interest: a guide for charity trustees’, is official guidance from the Charity Commission for England and Wales (‘the Commission’).

PFAS, or "forever chemicals," are facing increased regulatory scrutiny and litigation worldwide as concerns mount over their environmental and health impacts. This analysis examines the evolving legal landscape surrounding these persistent synthetic substances, from product liability claims and greenwashing allegations to emerging regulatory frameworks in the EU and UK. What strategic considerations should businesses with PFAS exposure prioritize to navigate this complex risk environment?

Macfarlanes offers a distinctive approach to serving private capital managers by integrating top-tier legal expertise with complementary non-legal services. This combination creates a comprehensive solution designed specifically for the unique needs of private capital firms.

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.