United Kingdom: Corporate/Commercial Law

AlixPartners' H1 2026 Global Consumer & Retail deal trends report examines a shifting M&A landscape where dealmakers prioritize strategic value over transaction volume. The analysis reveals how large-cap transactions and corporate carve-outs are reshaping the sector, with particular focus on Food & Beverage leadership and renewed lender confidence in consumer businesses as a hedge against tech volatility.

The Financial Conduct Authority has launched a comprehensive review of the Disclosure Guidance and Transparency Rules to assess their value for issuers and investors, while exploring reforms to enhance UK public market attractiveness. This update examines recent regulatory developments including AIM Rules consultations, accounts filing reforms, and new FRC guidance on internal controls and materiality. Additionally, the government has accepted recommendations to mandate digital share registers for publicly

The EU AI Act's transparency obligations became enforceable on 2 August 2026, requiring immediate compliance for systems that interact with users or generate synthetic content. While the AI Omnibus has delayed high-risk AI system requirements until December 2027, organizations must now navigate active enforcement of disclosure duties, new prohibitions on harmful AI applications, and administrative simplifications that reshape the compliance landscape. What do these changes mean for tech companies operating