Insights

Companies House has announced that the planned removal of the option to file paper accounts from 1 April 2027 will not go ahead at this time and the plans for online only accounts filing will be reviewed. This has a significant impact for the charity sector.

Over the last ten years, we have built up a wealth of experience in various sectors, but there are some which naturally attract greater M&A activity. As part of their acquisition strategies, we see businesses, investors, and individuals looking to transact multiple times in the same (or similar) industry vertical – this is commonly referred to as a “buy and build” or corporate roll-up strategy.

Working with a financial planner can help you to gain a greater understanding of responsible investment solutions, including their risks and potential rewards. This is becoming increasingly important as more individuals look to invest in a sustainable way and with an ever-increasing range of options, some less transparent than others. Having the support and expertise of a financial planner ensures that the investment solution selected meets your wishes and fits into your overall financial plan.

From April 2026, the Government will launch the Fair Work Agency (FWA), a new enforcement body created under the Employment Rights Act 2025. Its purpose is to ensure workers receive the pay and rights they are legally entitled to and to hold employers accountable where they do not.

HMRC’s Self-Assessment system contains a long-standing technical limitation that affects workers who file a Self-Assessment tax return and repay a Student Loan. The issue occurs because the calculation system is unable to separate employment income that is subject to Class 1 NIC from tronc payments that are exempt from Class 1 NIC when a worker reports their total P60 pay.

From 1 October 2026, the UK’s tipping rules tighten again. This time, the focus is on ‘worker voice’, consultation and transparency. These updates do not replace the Employment (Allocation of Tips) Act 2023 (“Tipping Act”), which already requires employers to pass on 100% of tips fairly. Instead, the Employment Rights Act 2025 builds on it, adding new duties that will fundamentally change how tipping policies are created and reviewed.

Global trade is a complex area, and recent US customs changes have added new layers of compliance for UK businesses. If your company ships goods to the US, understanding how UK transfer pricing rules interact with US customs requirements is essential.

With the UK regulatory landscape evolving rapidly, investment firms are facing one of the most intensive periods of change in recent memory. In this article we explore the key open regulatory themes expected to shape the operating environment for most investment firms throughout 2026 and into the future.