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The aim of the oversight regime is to build trust in sustainability-related financial disclosures and develop a robust, competitive assurance market without over regulating a nascent ecosystem.

The Employment Rights Act 2025 introduces a significant new liability for employers: responsibility for third-party harassment of employees. From October 2026, businesses must demonstrate they took...

In recent years flexible working has become commonplace across the private equity industry. This flexibility ranges from the occasional day working...

FRS 102 requires all entities to follow the presentation requirements for the balance sheet and the profit and loss account set out in UK company law (or the corresponding requirements in Republic of Ireland company law).

In the latest development in the drive for transparency, the UK Government has published the Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025.

The UK government has introduced significant amendments to both the Register of Overseas Entities and Trust Registration Service regimes, affecting how trust information is accessed and who must register.

Subsequent to the High Court's decision in Galapagos Bidco S.à r.l. v Dr Frank Kebekus [2023] WHC 13931 (Ch) (for more on which see our commentary)...

The Government has introduced draft regulations into Parliament which, if they become law, will set out the UK's future regime for regulating public offers of securities.

The Financial Conduct Authority has issued Primary Market Bulletin 65, addressing critical concerns about potentially misleading statements in regulatory announcements that resemble marketing material and correlate with share price movements. The bulletin also examines evolving market practices in sponsor due diligence for new admissions and reviews how issuers handle delayed disclosure of inside information under UK Market Abuse Regulation.

Changes to the UK's Register of Overseas Entities and Trust Registration Service expand public access to information recorded on these registers, demonstrating the UK Government's continued commitment...

The Competition Appeal Tribunal has ruled on the withdrawal of five opt-out claims against musical instrument manufacturers, examining whether a Proposed Class Representative's failure...

Last January we wrote about how everything felt a bit "déjà vu" – with Trump about to enter the White House for a second term, and an optimistic Labour government still riding off a landslide victory

The UK Government's new "Corporate Tax Roadmap" offers stability by retaining key corporate tax features but signals stricter international compliance measures. Multinationals gain reassurance in a competitive UK tax environment despite rising employer costs.

The Court of Appeal has ruled that ratifying the New York Convention does not automatically waive sovereign immunity in arbitral award enforcement proceedings. This decision clarifies the distinction between...

On 14 April 2025, the Council of the European Union (Council) approved the "stop-the-clock" proposals, which postpones the application of the Corporate Sustainability Reporting Directive (CSRD)...

German insurers have historically been conservative investors that are highly exposed to fixed-income investments.

Where a defendant is associated with an English company (as an officer or a person with significant control) and they are registered at Companies House with a service address in England...

The UK's National Crime Agency (NCA) has established a significant new public-private partnership with seven major UK banks to enhance financial crime detection using shared data. This collaboration, launched in May 2024, merges bank transaction data with NCA crime data, leading to 90 intelligence packages and the identification of eight organized crime networks. The initiative, building on a successful pilot, aims to reduce banks' risks and improve anti-financial crime measures, highlighting th