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UK Government Withdraws the Draft Companies (Strategic Report and Directors’ Report) (Amendment) Regulations

Companies had raised serious concerns about the additional red tape that the proposed reporting obligations would require. On 16 October 2023, the UK government withdrew the draft Companies (Strategic Report and...more

Recent Developments for UK PLCs - October Edition

Companies Invited to Voluntarily Adopt New Nature-related Financial Disclosure Framework - On 18 September 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published its final recommendations for...more

Recent Developments for UK PLCs - September Edition

On 10 August 2023, the FCA published Primary Market Bulletin 45, which describes its process for developing its policy position in relation to the new ISSB standards and developing climate-related transition plan guidance for...more

Recent Developments for UK PLCs - August Edition

New Legislative Measures to Strengthen UK Corporate Reporting - On 19 July 2023, the draft Companies (Strategic Report and Directors’ Report) (Amendment) Regulations were laid in Parliament....more

FCA Publishes Further Engagement Papers on Prospectus Reforms

The FCA reveals its initial thinking on the regulatory framework for primary multilateral trading facilities and public offer platforms. On 13 July 2023, the FCA published its fifth and sixth engagement papers to solicit...more

Recent Developments for UK PLCs - July Edition

This edition covers new global sustainability reporting standards, proposals to reform corporate criminal liability laws, the enactment of FSMA 2023, FRC guidance on dividend reporting, Investment Association guidance on...more

Recent Developments for UK PLCs - June Edition

This edition covers proposed major reforms to the listing and prospectus regimes, corporate governance reforms largely relating to audit and internal controls, and proposed changes to the Takeover Code affecting the...more

FCA Proposes Radical Reforms to Encourage UK Listings: 60-Second Read

Proposals dramatically reduce the regulatory burden on listed companies. On 3 May 2023, the FCA published a consultation paper CP23/10 which sets out a blueprint for changes to the UK listing regime. The key reform...more

Recent Developments for UK PLCs - May Edition

This edition covers the FCA’s priorities for the next 12 months, the ICGN statement on post-pandemic AGM practices, Takeover Code changes affecting competitive bids, and a proposed new corporate “failure to prevent fraud”...more

Recent Developments for UK PLCs - April Edition

This edition covers upcoming reforms to the UK listing regime, the FCA’s Primary Market Bulletin 44, the launch of a review into the UK investment research landscape, the PLSA’s 2023 Stewardship and Voting Guidelines, and...more

Recent Developments for UK PLCs - March 2023 Edition

This edition covers the new Investment Association Share Capital Management Guidelines and Shareholder Priorities for 2023, FRC publications on ESG and corporate governance, and the FCA’s Primary Market Bulletin 43....more

Recent Developments for UK PLCs

This first edition of 2023 covers recent guidance from the FCA’s Primary Market Bulletin 42 and Market Watch 71, major changes to the Takeover Code’s “acting in concert” presumptions, an FCA penalty for publishing misleading...more

Key Topics for the 2023 UK AGM and Reporting Season

UK listed companies face regulatory changes and developing market practices in the areas of ESG reporting, executive remuneration, share issuance authorities, meeting formats, and structured digital reporting. Key Points:...more

UK Pre-Emption Group Issues Updated Statement of Principles

The updated Statement of Principles will have an immediate impact on UK listed companies, providing increased flexibility to undertake larger non-pre-emptive capital raisings. On 4 November 2022, the Pre-Emption Group...more

FCA Finalises Rules to Improve Transparency Around Diversity of Boards and Executive Management

The new rules provide issuers with flexibility to report on representation of women by reference to either gender identity or sex. On 20 April 2022, the FCA published its final policy decision on the proposals set out in...more

UK Government Announces Fundamental Overhaul of the UK Prospectus Regime

The changes indicate a more dynamic and flexible UK prospectus regime with the FCA to play a central role through enhanced rule-making powers. On 1 March 2022, the UK government (through HM Treasury (HMT)) announced the...more

Top 5 Focus Areas for UK Equity Capital Markets in 2022

Broad reform to listing regimes, growing ESG scrutiny, and increasing retail participation in fundraisings are among the areas to watch. Last year was memorable for UK equity capital markets (ECM). The IPO market was at...more

FCA Proposes Enhanced Disclosures on Diversity and Inclusion for Listed Companies

Proposals reflect growing investor focus on the ESG performance of listed companies. The UK Financial Conduct Authority (FCA) has launched a consultation setting out proposed changes to its Listing Rules (LRs) and...more

ESMA Publishes Guidance on SPACs

ESMA warns against investor protection risks and provides guidance on expected disclosures. On 15 July 2021, ESMA published a statement on the prospectus disclosure and investor protection issues raised by special...more

FCA Consults on Rule Changes to Accommodate SPACs

Proposed changes to the UK Listing Rules would allow certain SPACs to avoid a listing suspension. Key Points: ..The FCA is proposing to amend its rules so that SPACs meeting certain conditions and disclosure...more

Independent Review Provides Recommendations for Improving UK Listing Regime

The recommended reforms aim to make the UK’s listing regime more competitive while maintaining high standards of corporate governance, shareholder rights, and transparency. A new independent review (the Review), led by Lord...more

The MAR Review — ESMA’s Final Report

ESMA advises the European Commission to consider some, but not all, of ESMA’s original proposals — and gives guidance on pre-hedging and market soundings along the way. Key Points: ..Pre-hedging / front running: ESMA...more

Annual General Meetings: We’ll Meet Again, Don’t Know Where, Don’t Know When

BEIS and FRC released further updates on how companies can hold meetings during the COVID-19 pandemic. On 14 May 2020, the Department for Business, Energy & Industrial Strategy (BEIS) and the Financial Reporting Council...more

FCA Announces Additional Primary Market Measures to Support Listed Companies

The package combines temporary policy interventions and existing options to help companies raise new share capital during the COVID-19 crisis. On 8 April 2020, the FCA published a Statement of Policy and related technical...more

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