Last October, the Economic Crime and Corporate Transparency Act 2023 (ECCTA) received Royal Assent. The key objective of ECCTA is to prevent crime and support business and last week it was announced that certain Companies House changes will be implemented in March of this year as a result of the introduction of ECCTA.
Imminent changes include the requirement for companies to provide Companies House with a registered email address and to confirm in their Confirmation Statements that their activities are lawful. Further changes (with implementation dates to be confirmed) include requiring all company accounts to be filed online, the abolition of abridged accounts and small/micro-entities needing to file their profit and loss accounts. Companies House fees are also expected to increase at some point, which will be the first increase in over 5 years.
The changes expected as part of ECCTA are varied and aim to make matters more efficient and secure, only time will tell if this works. The government has published the following guidance https://changestoukcompanylaw.campaign.gov.uk
An overview of a recent High Court decision exploring increased transparency in family courts, with a focus on parental alienation and journalist access.
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From 29 June 2026, the Crime and Policing Act 2026 (“CPA”) significantly expands corporate criminal liability in the UK. Companies and partnerships may now be held liable for any criminal offence committed by a senior manager acting within the actual or apparent scope of their authority, regardless of where the entity is incorporated. In practice, as we discuss in this note, application of the attribution test is not as straightforward as advertised and the likelihood of prosecution will depend heavily on the application of public interest factors.
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Significant reforms to the UK’s Enterprise Management Incentive (EMI) regime came into effect on 6 April 2026, marking the most substantial expansion of the scheme since its introduction. The changes are intended to modernise EMI for today’s growth economy by widening eligibility, increasing flexibility and simplifying administration. For scale ups and mid market businesses, the reformed regime presents a timely opportunity to revisit long term incentive planning.
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