United Kingdom: Corporate Tax

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.

From 6 April 2026, employers across the UK face a new legal obligation that may have slipped under the radar. Changes introduced under the Employment Rights Act 2025 mean employers must now keep adequate records of employees’ annual leave and holiday pay and retain those records for at least six years.

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.

Proskauer advises Alder on the formation and closing of a multi-asset continuation fund exceeding SEK 2.7 billion, which acquired two sustainable technology portfolio companies from Alder's second fund. The transaction brought together new and existing investors led by Pantheon Ventures, creating one of the select Article 9 continuation funds while providing long-term ownership structure for the acquired companies.

If you already have a Will in your country of residence covering your worldwide assets, it is understandable to assume that your affairs are fully in order.

A granted patent offers a strong monopoly right which allows an applicant to prevent other businesses from implementing their patented idea.

The UK Budget announced by Rachel Reeves yesterday brought in several changes for UK businesses. Here, we offer an overview of what businesses need to know.

A good news story in today's Budget (albeit one that was widely expected, and consequently wasn't wholly surprising).

The issue of whether an inpidual working in an overseas country, but for the benefit of an employer/engager in another country, creates a taxable presence...