United Kingdom: Corporate and Company Law

The UK government is proposing new reporting obligations for close companies regarding loans to participators, requiring detailed disclosure of transactions that previously went unreported.

The English High Court's decision in Re Esken Ltd confirms that Guernsey-incorporated companies with their centre of main interests in England can seamlessly transition from administration...

Most business owners will have come across contracts that include a financial consequence if something goes wrong.

The Upper Tribunal's decision in Putney Power Limited clarifies a critical question in UK tax law: when does a company actually begin trading versus merely preparing to trade? This distinction carries significant consequences for Enterprise Investment Scheme relief and other tax benefits, as the court rejected rigid legal tests in favor of a nuanced, fact-specific analysis of each company's activities and circumstances.

The SFO has agreed its first DPA in five years in relation to a failure by Ultra Electronics to prevent bribery in Oman and Algeria. The case provides a reminder of the importance of tailoring anti-bribery and corruption policies and procedures to the specific risks a company faces.

Justin Farrance speaks with Alexandre Menais, general counsel at L'Oréal, about navigating organizational change through consistent values and effective communication. The conversation explores how a global beauty leader manages technological transformation, including AI adoption, across multi-generational teams while maintaining its commitment to inclusion and innovation.

David highlights how the market has faced sustained pressure from declining IPO activity, increased regulatory burden and growing competition from private capital.

The decision confirms that a third party's voluntary intervening act will normally break the chain of causation between a defendant's breach of contract and a claimant's loss.

The UK's new regime for public offers of securities and admissions to trading on capital markets came into effect on Monday, 19 January 2026.