Home

Elizabeth Bradley, Global Practice Group Leader for our Tax, Employee Benefits and Private Client practice, was quoted in GB News on 30 August 2026 in an article examining record Capital Gains Tax (CGT) receipts and whether the recent increase can be sustained over the longer term. Elizabeth warned that the rise in CGT liabilities may be temporary and driven by taxpayers bringing forward disposals ahead of anticipated tax changes.

Elizabeth Bradley, Global Practice Group Leader for our Tax, Employee Benefits and Private Client practice, was quoted in the Daily Mail on 29 August 2026 in an article examining record Capital Gains Tax (CGT) receipts and the impact of taxpayer behaviour on future tax revenues. Elizabeth commented that the recent surge in CGT liabilities may be driven by forestalling ahead of anticipated tax changes.

Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. In this month’s issue we discuss: PS26/16: Changes to Information Flows for UK Equity IPOs In a significant boost for UK capital markets, the FCA has scrapped two rules that had made UK IPOs slower and more costly than those in competing jurisdictions. FCA Inside information declaration form A new FCA procedural requirement takes effect on 21 September 2026 that will affect every first submission of equity documents. Issuers and their advisers will need to confirm whether a submission contains inside information and, if so, explain what that information is. Companies House delays presenter identity verification measures Companies House has postponed the introduction of mandatory identity verification for those filing documents at Companies House to no earlier than November 2027. Court permits derivative claim against director, without need to show financial loss De Menezes v Alves & Ors [2026] EWHC 1906 (Ch) The High Court has allowed a derivative claim to proceed against a director who set up a competing business, even though there was no evidence that the company had suffered any financial loss; the risk of future harm was sufficient to allow the claim to proceed.

Elizabeth Bradley, Global Practice Group Leader for our Tax, Employee Benefits and Private Client practice, was quoted in the International Advisor on 27 August 2026 in an article examining record Capital Gains Tax (CGT) receipts and whether the recent increase can be sustained over the longer term. Elizabeth warned that the surge in CGT liabilities may reflect taxpayers bringing forward disposals ahead of anticipated tax changes, potentially reducing tax receipts in future years.

Elizabeth Bradley, Global Practice Group Leader for our Tax, Employee Benefits and Private Client practice, was quoted in This is Money on 27 August 2026 in an article examining record Capital Gains Tax receipts and the potential impact of taxpayer behaviour ahead of expected tax changes.

Elizabeth Bradley, Global Practice Group Leader for our Tax, Employee Benefits and Private Client practice, was quoted in GB News on 27 August 2026 in an article examining record Capital Gains Tax receipts and the potential implications for future tax revienues. 

Once-in-a-generation overhauls of the Acas Code of Practice and UK equal pay law. The ever-increasing overlap of AI and workplace issues. A landmark Supreme Court decision on the rights of part-time workers. August has been anything but quiet. In this edition of BCLP’s HR Two-Minute Monthly, we bring you a concise, practical guide to the most important UK cases, developments and legislative changes, plus handy links to all updates the BCLP team has published this month, to help you stay ahead of the curve.