Business Law and Corporate Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
Saxon Woods: The Supreme Court revisits directors’ duties
A Supreme Court ruling examines whether a director who deliberately delayed a company sale beyond a shareholder agreement deadline breached fiduciary duties under section 172 of the Companies Act 2006, even though he genuinely believed the delay would benefit the company financially. The case clarifies that the good faith requirement extends beyond a director's thought process to encompass their actual conduct, establishing important boundaries for directorial discretion when contractual obligations conflic
United Kingdom Commercial
MR
Mills & Reeve
Article
Why Contract Management Deserves More Than A Reminder In Your Diary
Many businesses may assume that when a contract reaches the end of its term, they will have an opportunity to decide whether to continue the relationship. In practice, that is not always what happens. Contracts frequently renew automatically, notice periods are missed and long-standing commercial arrangements continue for years without anyone pausing to consider whether the agreement still works for the business.
United Kingdom Commercial
BL
Buckles Law
Article
Corporate reporting: UK government proposes far-reaching changes
The UK Government has launched a comprehensive consultation on modernising corporate reporting rules, proposing sweeping changes to annual reports, AGMs, dividends and shareholder communications. The reforms would introduce new company size categories, reduce disclosure requirements for many businesses, and shift to electronic-first shareholder communications. With changes potentially affecting everything from audit exemptions to virtual AGMs, this represents what officials describe as a once-in-a-generatio
United Kingdom Commercial
SM
Slaughter & May
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Article
FCA Tokenisation Update: Roadmap Expected And New Call For Input On Tokenised Gold
The FCA has released its feedback statement on tokenisation in UK wholesale financial markets and opened a new call for input on tokenised gold. The feedback reveals market demands for faster regulatory progress, clearer treatment of tokenised collateral, and settlement finality protections, while the gold consultation explores how tokenisation could improve trading, transfer, and use of gold as wholesale collateral.
United Kingdom Finance
LS
Lewis Silkin
Article
Buying A UK Plc: What Catches Overseas Buyers By Surprise
The UK's takeover framework is transparent and internationally respected, yet overseas buyers often struggle not with technical provisions but with the transaction mindset required. Understanding the critical differences between UK public M&A and other jurisdictions—from the binding nature of Rule 2.7 announcements to strict financing requirements and limited contractual protections—can mean the difference between a successful acquisition and costly missteps.
United Kingdom Commercial
Shoosmiths LLP
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Article
The 2027 Pension Rule Changes | What They Mean for Your Will and Estate Plan
Following tax changes set to take effect from 6th April 2027, unused pension funds and death benefits will be brought into the scope of Inheritance Tax, fundamentally altering UK estate planning strategies. This shift removes the automatic IHT shelter that pensions once enjoyed and introduces critical legal and structural questions for Wills and wealth succession plans that families must now address.
United Kingdom Tax
SB
Sills & Betteridge
Article
The Token Issuance Trust: A Trust-based Framework For Decentralised Token Ecosystems
The Token Issuance Trust offers a trust-based alternative to traditional corporate structures for Web3 protocols and DAOs, combining founder control with independent fiduciary oversight. This innovative framework enables protocols to hold assets, manage contracts, and support on-chain operations while preserving decentralisation principles. How can established trust law principles be adapted to meet the operational and governance requirements of decentralised token ecosystems?
Guernsey Finance
W
Walkers
Article
Local Authority v AC: Hidden Succession Risks And The Implications For Predatory Marriage
A recent Court of Protection judgment has highlighted a critical vulnerability in estate planning: the threshold for capacity to marry is significantly lower than that required to make a valid will. This disparity creates opportunities for predatory marriages, where vulnerable individuals may have sufficient capacity to marry but lack the testamentary capacity to protect their estate, potentially allowing exploitation through automatic will revocation and intestacy rules.
United Kingdom Family
HJ
Hugh James
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Article
A Precedent For The Platform Age: The Booking/eTraveli Judgment And Its Implications For Digital M&A
The European General Court has upheld the Commission's prohibition of Booking's acquisition of eTraveli Group, endorsing a novel 'ecosystem' theory of harm that allows intervention even where market share increases are minimal. This landmark ruling significantly expands the Commission's ability to challenge acquisitions by dominant firms in digital markets, establishing that transactions which merely perpetuate existing low levels of competition can constitute significant impediments to effective
United Kingdom Anti-trust
SM
Slaughter & May
Article
Few Surprises, As The CMA Finalises Its Revised Approach To Merger Efficiencies
The UK Competition and Markets Authority has formalised its new approach to assessing efficiency arguments in merger control cases, marking a significant shift toward a more holistic evaluation framework. This updated guidance, which emerged from the CMA's 4Ps initiative, introduces the concept of Rivalry-Enhancing Efficiencies and establishes clearer pathways for merging parties to demonstrate competitive benefits.
United Kingdom Anti-trust
M
Macfarlanes LLP
Article
What Are Enterprise Management Incentive (EMI) Schemes?
An employee share scheme allows a startup to offer team members equity in the company. This can be an employee share scheme that lets a startup grant team members equity in the business, helping attract and retain talent when salaries alone fall short. The Enterprise Management Incentive (EMI) scheme is the most widely used option, offering significant tax advantages for both companies and employees. This article unpacks EMI schemes.
United Kingdom Commercial
L
LegalVision
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Article
Saxon Woods: The Supreme Court revisits directors’ duties
A Supreme Court ruling examines whether a director who deliberately delayed a company sale beyond a shareholder agreement deadline breached fiduciary duties under section 172 of the Companies Act 2006, even though he genuinely believed the delay would benefit the company financially. The case clarifies that the good faith requirement extends beyond a director's thought process to encompass their actual conduct, establishing important boundaries for directorial discretion when contractual obligations conflic
United Kingdom Commercial
MR
Mills & Reeve
Article
Corporate reporting: UK government proposes far-reaching changes
The UK Government has launched a comprehensive consultation on modernising corporate reporting rules, proposing sweeping changes to annual reports, AGMs, dividends and shareholder communications. The reforms would introduce new company size categories, reduce disclosure requirements for many businesses, and shift to electronic-first shareholder communications. With changes potentially affecting everything from audit exemptions to virtual AGMs, this represents what officials describe as a once-in-a-generatio
United Kingdom Commercial
SM
Slaughter & May
Article
Less Paper, More Purpose: Corporate Reporting Overhaul
The UK Government has launched a comprehensive consultation proposing sweeping reforms to corporate reporting requirements, including replacing strategic reports with principles-based frameworks, abolishing directors' reports, and introducing a solvency-based distributable reserves regime. The proposals also clarify the legal status of virtual AGMs and aim to reduce administrative burdens while refocusing reporting on investors and creditors.
United Kingdom Commercial
TS
Travers Smith LLP
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