All Insights
Showing 1 - 12 of 778
Corporate
London Stock Exchange overhauls AIM Rules: effective from 5 August 2026
The revised rules bring changes to admission documents, transaction thresholds, governance requirements and the route to market for international companies
Corporate
Corporate law 101s: capital contributions into UK companies
Capital contributions are common in some jurisdictions, yet their legal basis in the UK remains unsettled and their tax treatment
Tax
HMRC consultation signals major expansion of UK uncertain tax treatment notification regime
Proposals would bring individuals, trusts and new taxes into scope alongside a contentious new notification trigger
Tax
UK publishes draft legislation for new Securities Transfer Tax
A new single tax will replace the current Stamp Duty and SDRT regimes from next year
Corporate
Multiple voting shares: the European directive and its transposition in Spain
The transposition of the Multiple Voting Shares Directive marks a fundamental shift in Spanish company law
ESG – Environmental, Social and Governance
ESG Knowledge Update | July 2026
Welcome to Osborne Clarke's ESG Knowledge Update from our multi-disciplinary ESG team
Mergers and acquisitions
M&A in uncertain times: a UK perspective
Structural shifts in the UK M&A environment have brought regulatory, contractual and pricing risk allocation into much sharper focus for
Dispute resolution
France extends legal privilege for the first time to in-house counsel
A new law giving statutory protections to company lawyers marks a significant shift in French corporate legal practice
Corporate
Corporate fOCus | June 2026
Welcome to our round-up of corporate law and regulation insights for large listed and unlisted corporate groups in the UK
Corporate
AIM reforms: what the LSE's changes mean for London's growth market
The LSE has set out near-final plans to make its growth market more attractive to innovative and growing companies
Corporate
New rules proposed to make it easier for foreign companies to relocate to the UK
Government consults on allowing foreign companies to re-domicile to the UK without needing to incorporate a new company
Corporate
Corporate governance trends set the agenda for Spain's listed companies
Parity rules, rising investor scrutiny and the Spanish Good Governance Code's first review since 2020 converge on boards
