United Kingdom: Corporate Governance

In the High Court’s decision in Serendipity Centre Ltd v. Tinson, [2026] EWHC 349 (Ch), the court held that privilege could not be asserted against a former director over certain documents...

In Kalinga Holdings Ltd v HMRC [2026] UKFTT 368 (TC), the First-tier Tribunal refused to relieve a property company from significant Construction Industry Scheme (CIS) liabilities, holding that it had not taken “reasonable care"...

The European Union's ESG Ratings Regulation introduces a comprehensive regulatory framework for ESG ratings providers that may unexpectedly capture asset managers using proprietary ESG scoring methodologies in their marketing materials. Asset managers must carefully evaluate whether their ESG-related disclosures, particularly in pitchbooks and case studies, fall within the Regulation's scope and determine their compliance strategy before the July 2026 implementation date.