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The Financial Reporting Council (FRC) Lab has produced a series of articles to help companies assess materiality in the context of corporate reporting.

The High Court has allowed a summary judgment application in relation to a breach of contract claim, finding that there was no realistic prospect of the defendants being able to rely on force majeure...

The Investment Association (IA) has published a document discussing its listed company shareholder priorities for 2022.

With the continuing rise in the number of cases of novel coronavirus worldwide, in addition to obvious implications of the outbreak for individuals, businesses are likely to be exposed to a heightened

LGIM has recently issued an updated version of its UK Principles of Executive Pay. The Principles remain largely unchanged, however, there are a few changes of note including...

With effect from 2 May 2024, Companies House will have the power to impose civil financial penalties for most offences under the Companies Act 2006...

A key focus for many UK listed companies at this time of year is finalising their annual report and preparing for their annual general meeting.

A key focus for many UK listed companies at this time of year is finalising their annual report and preparing for their annual general meeting.

Revisiting over 150 years of case law, the High Court has resolved a question on which both the courts and textbooks had given conflicting answers: is a director's liability...

Although not directly concerned with directors' liabilities, the recent Supreme Court judgment in Stanford International Bank Ltd v HSBC Bank PLC [2022] UKSC 34...

The British Private Equity & Venture Capital Association (BVCA) has published updated versions of its model documents for early stage investments.

This week saw the government's long-awaited introduction of a proposed new offence of "failure to prevent fraud" in amendments to the existing Economic Crime and Corporate Transparency Bill.

Further Government amendments which have recently been made to the Economic Crime and Corporate Transparency Bill (the "Bill") would expand the scope of the "identification doctrine"...

The U.S. Department of Labor (DOL) recently announced the launch of Project Firewall, under which the agency is expected to conduct more frequent and rigorous labor condition application (LCA)...

The Finance Bill 2020 published on 11 July 2019 includes draft legislation to extend the public sector off-payroll working rules to large and medium-sized private sector companies with effect

A recent tribunal case has highlighted the risk of disability discrimination claims (for which uncapped compensation and injury to feelings may be awarded) where an employer's investigation...

A recent ECJ ruling has extended the scope of protection for carers of disabled family members under EU law, holding for the first time that claims can be brought for indirect discrimination...