Charitable Incorporated Organisations: Timetable For Introduction

The Charity Commission policy team has recently published a blog discussing the pros and cons of charities engaging with cryptoassets, such as cryptocurrencies.

An independent Premier League Commission has found Manchester City in breach of financial rules spanning nine seasons, with findings that the club artificially inflated revenues and reduced costs by over £900 million. The decision marks what the Premier League describes as the most significant case in its history, though Manchester City strongly disputes the findings and intends to appeal, setting the stage for further proceedings that could reshape English football's regulatory landscape.

The UK public M&A market in 2026 has already surpassed 2025's total value in just eight months, driven by large-cap deals and a quest for transformational scale. Hostile tactics have become increasingly prominent as bidders appeal directly to shareholders amid persistent valuation gaps, while target boards leverage pre-offer processes to maximize value. This analysis examines the key trends, strategic themes, and tactical developments shaping this remarkable year for UK takeovers.

Fieldfisher's international legal experts share cutting-edge insights across multiple practice areas, from regulatory developments and franchise law to intellectual property, construction disputes, and corporate crisis management. This curated collection showcases thought leadership on emerging legal trends, regulatory changes, and strategic considerations affecting businesses globally in 2026 and beyond.

The National Security and Investment Act 2021 (NSIA) came into force on 4 January 2022, creating a standalone regime giving the UK Government broad powers to scrutinise – and potentially intervene in – acquisitions and investments on the grounds of protecting national security. Nearly five years on, the NSIA regime is well established. It replaced the national security aspects of the UK Government’s intervention powers under the Enterprise Act 2002 and operates alongside the UK merger control regime.

Oxfam and Carillion show the need for more rigour and vigour around donations and contracts

The European Parliament's Committee on Economic and Monetary Affairs has adopted its position on the Sustainable Finance Disclosure Regulation reform, establishing key divergences with the European Commission and Council on professional investor exemptions and fossil fuel investment criteria. With trilogue negotiations set to begin in October 2026, private markets managers face critical decisions about how to position their funds under the new three-category framework expected to take effect in early 2029.

Sexual misconduct allegations make the case that burying problems only makes them worse in the long run.

In September 2026, there were six Rule 2.7 announcements made across the UK public M&A market and eight further possible offers announced.

This Corporate Update bulletin examines the most significant UK legal developments of 2026, from capital markets reform and employment rights legislation to corporate criminal liability expansion and competition regime changes. The analysis covers ten major areas of corporate law evolution, alongside recent FCA guidance on regulatory announcements and a High Court decision on shareholder-director settlements.

This "regrettably growing catalogue of family disputes," as the court noted, provides a multi-million dollar case study in how ambiguity and the "borrowing" of names can catastrophically backfire...

At a time when trusts are coming increasingly under attack, it is quite common for the validity of a trust to be questioned on the basis that the instrument creating it is a sham document or fails to fulfil the requirements for the creation of a valid trust.

The Charity Commission policy team has recently published a blog discussing the pros and cons of charities engaging with cryptoassets, such as cryptocurrencies.

California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.

As the UK anticipates its first Budget under Andy Burnham's premiership on 28 October 2026, questions arise about whether 'Manchesterism' will introduce an exit tax regime. This analysis examines how different jurisdictions—from Canada's deemed disposal system to France's targeted charges on substantial holdings—tax individuals leaving their borders, and explores what form a UK exit tax might take if implemented.

Florida has enacted significant statutory changes affecting trust administration, probate procedures, and business entity formation. These reforms introduce streamlined nonjudicial processes for trustee discharge, expand access to simplified probate administration, and establish a new framework for protected series LLCs that offers enhanced asset protection and operational flexibility for estate planners and business owners.

The Department of Homeland Security has published a final rule eliminating the long-standing "duration of status" framework for F-1 students, J-1 exchange visitors, and I foreign media representatives, replacing it with fixed admission periods capped at four years. Students and exchange visitors who need additional time will now be required to file Extension of Stay applications with USCIS or depart and re-enter the United States. The rule, effective September 15, 2026, introduces significant restrictions o

For California-based individuals and families looking to avoid probate, which is a goal of many of our estate planning clients, we commonly recommend you create a revocable living trust...

Kids Company was a high-profile charity which provided support to disadvantaged inner city children and young people.

China's Ministry of Finance and State Taxation Administration have issued comprehensive new regulations governing offshore trust taxation, creating a framework that applies throughout the entire lifecycle of offshore trusts from initial funding to succession. These sweeping changes, effective immediately with a 90-day compliance window, impose Chinese Mainland taxes at multiple points for residents who have established offshore trusts, while also extending reach to non-residents with Chinese Mainland-source