United Kingdom: Corporate Governance

The UK pensions landscape is undergoing significant transformation as the Pensions Regulator launches new guidance on the Pension Schemes Act 2026 while pushing DC schemes toward higher compliance standards. With major developments including revised dashboards reporting deadlines, innovative DB endgame solutions, and a landmark High Court ruling on scheme rectification, trustees and advisers face critical decisions about their schemes' futures. Will your pension scheme meet the new legislative standards, or

This publication examines key developments from the 2026 AGM and reporting season, analyzing emerging trends in corporate governance, executive compensation, and climate-related disclosures. The analysis explores how UK companies are adapting to new regulatory requirements and responding to evolving shareholder expectations across governance practices.

When a key director of a family business loses mental capacity, the legal and practical implications can create significant uncertainty at board level and within the family.

The Pensions Regulator has issued new guidance on releasing defined benefit pension surpluses, outlining key principles for trustees and employers to consider during surplus release discussions.

Companies House has confirmed that a package of accounts filing reforms under the Economic Crime and Corporate Transparency Act 2023 (ECCTA) will come into force from 1 April 2028, giving companies additional time...

When most directors think of "distributions", they think dividends: a cash payment declared usually at year-end and paid to shareholders. Simple. But in reality, the legal definition is far broader.

The Economic Crime and Corporate Transparency Act 2023 has fundamentally transformed director obligations in UK companies, introducing stringent identity verification requirements...

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The Pension Schemes Act 2026 introduces reserve powers allowing the UK government to mandate investment allocations for DC master trusts, potentially overriding trustee fiduciary duties. This analysis examines the scaled-back mandation provisions, their relationship to the Mansion House Accord's voluntary commitments, and the safeguards designed to protect trustees while channeling pension assets into unlisted investments and UK markets.