The Department for Business, Energy & Industrial Strategy has published a consultation paper on its proposals to extend and strengthen the Reporting on Payment Practices and Performance Regulations 2017 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017. The Regulations, which have applied since financial years beginning on or after 6 April 2017, require entities within … Read more

The Economic Crime and Corporate Transparency Bill (ECCT Bill), first laid in Parliament in September 2022, has now gone to the House of Lords for consideration. The ECCT Bill contains, among other things, draft amendments to the Companies Act 2006 to facilitate the reform of Companies House. The ECCT Bill follows an initial consultation in 2019, three … Read more

Recent additions to our Corporate Notes blog include a summary of the updated guidance on the register of overseas entities and the end of the transition period, an overview of the FCA’s consultation on streamlining the rules for structured electronic reporting and a look at our 2023 global M&A report. We have also published an … Read more

We have released the latest episode in our ‘on the horizon’ podcast series, in which we discuss the more material developments that we expect to see in the next 6-12 months that will be of interest to listed companies. You can listen to the podcast here. Read more

We have published our half-yearly update briefing which summarises the major developments in UK corporate law and regulation that have occurred over the last six months, that is from July to December 2022, and which are of relevance to UK listed companies. The briefing is available here. Read more

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. This snapshot considers developments and issues arising in practice over the last 12 months which impact on the 2022 annual report and the AGM in 2023. The most significant development for companies … Read more

We have published our latest annual global M&A report titled ‘M&A in 2023: Headwinds, tailwinds and fog’. 2022 was a ‘tale of two halves’ for M&A activity. While global M&A saw record levels of dealmaking in the first half of the year, the second half experienced a considerable slowdown as the market was impacted by the … Read more

The FCA has published a consultation paper (CP23/2) on streamlining the rules relating to structured electronic reporting. Under DTR 4.1.14, listed companies are required to publish their annual report in the single electronic format specified in the UK Transparency Directive European Single Electronic Format Regulation (the ESEF Regulation), the UK version of EU Regulation 2019/815 on the … Read more