Worldwide: Directors and Officers

Tackling disguised remuneration (DR) has long been a focus for HMRC, and they have had significant success in the area, protecting billions of pounds of tax revenue.

The High Court’s decision in Campeau v Gottex Real Asset Fund 1 (OE) Waste highlights that third parties may, in certain circumstances, be able to rely on jurisdiction clauses in commercial contracts.

The Crime and Policing Act 2026 (CPA 2026), which received Royal Assent on 29 April 2026, will significantly extend corporate criminal liability from 29 June 2026...

On 25 March 2026, the Department for Business and Trade (DBT) published a consultation paper: Open for Business: Implementing a UK Corporate Re-domiciliation Regime.

When can a UK parent company be held liable for the actions of its subsidiaries? This analysis explores the evolving legal landscape of parent company liability, from negligence claims arising from international operations to alternative routes through economic torts and director duties.

Incorporating a company provides a safety net, but it is not an absolute protection against personal risk. The protection of limited liability is conditional, and directors must be aware of the pressure points...

On 16 January 2026 the London Stock Exchange published AIM Notice 61 confirming amendments to the AIM Rules to implement the Public Offers and Admissions to Trading Regulations 2024 (the "POATRs").

On the 21 January 2026, the States of Jersey adopted the Companies (Jersey) Amendment Law 2026 (the Companies Law Amendment) which will come into force in June 2026.

In autumn of 2025, the English High Court decided that liquidators have unlimited personal exposure: they cannot contractually limit or exclude their personal liability for breach of duty.