United Kingdom: Corporate Governance

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Article
Release Of Surplus From DB Pension Schemes: Proposed New Rules
The UK Government and HMRC have introduced new frameworks for releasing surplus funds from defined benefit pension schemes, fundamentally changing how trustees can distribute excess assets to employers and members. These proposed regulations establish specific conditions for surplus payments, including full funding requirements, member notification periods, and actuarial certifications...
United Kingdom Employment
MB
Mayer Brown
Article
Sale-Ready Shares — A Practical Checklist For Business Owners
Business owners preparing for a sale often focus on financials and operations, but uncertainty around share ownership, gaps in historic records, or complex share structures can quickly derail transactions. Buyers scrutinize corporate records during due diligence to verify ownership, rights, and restrictions—any inconsistencies can lead to delays, increased costs, and reduced deal value.
United Kingdom Commercial
BL
Brabners LLP
Article
Variation Of Trusts Act 1958 Applications: A Practical Guide For Trustees
The Variation of Trusts Act 1958 provides courts with the power to approve changes to trust arrangements when circumstances evolve beyond the original structure. This article examines when trustees should consider applying for court approval, the specific categories of beneficiaries that engage the court's jurisdiction, and how courts assess whether proposed variations genuinely benefit those who cannot consent for themselves.
United Kingdom Commercial
FC
Farrer & Co
Article
Companies House Reforms: What Do The New Register Changes Mean For Companies?
The Economic Crime and Corporate Transparency Act has fundamentally altered how UK companies maintain statutory records, with Companies House now serving as the primary repository for key corporate information. Understanding which registers have been eliminated, what obligations remain, and how to ensure compliance under this new regime is essential for all UK companies navigating these significant regulatory changes.
United Kingdom Commercial
BH
Boodle Hatfield
Article
Modernising UK Corporate Reporting: Financial And Narrative Reporting Reform
The UK government has launched a consultation on modernising corporate reporting frameworks, proposing significant reforms to financial and narrative reporting requirements. The consultation explores simplifying the connection between company law and accounting standards, reducing prescriptive narrative reporting obligations, and introducing a new solvency-based regime for distributable profits.
United Kingdom Commercial
BS
Burges Salmon
Article
Modernising UK Corporate Reporting: Company Categories, Thresholds And Exemptions
The UK government has launched a consultation proposing significant reforms to corporate reporting requirements, including the removal of distinctions between small and medium-sized companies, simplified thresholds for determining company size, and expanded exemptions for certain entities. These changes aim to reduce complexity and administrative burden while maintaining appropriate levels of scrutiny for different company categories.
United Kingdom Commercial
BS
Burges Salmon
Article
The Commission Publishes Its Annual Risk Report For 2026
The Charity Commission's 2026 Risk Assessment reveals a troubling 67% increase in cases of charitable status abuse over two years, with generative AI now enabling sophisticated fraud in registration and grant applications. As public trust remains high but vulnerabilities grow, what governance measures can charities implement to protect against private benefit exploitation and technological threats?
United Kingdom Commercial
WL
Withers LLP
Article
FCA Publishes Finalised Rules Requiring Listed Companies To Report Against The UK Sustainability Reporting Standards On A Comply Or Explain Basis
The Financial Conduct Authority has published final rules requiring UK listed companies to align their sustainability and climate disclosures with UK Sustainability Reporting Standards, adopting a 'comply or explain' approach rather than mandatory compliance. The rules will apply to accounting periods beginning January 2027, with transitional relief periods for Scope 3 emissions and broader sustainability disclosures.
United Kingdom Commercial
SM
Slaughter & May
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