Expert insights

The Autumn Budget 2026 included a number of welcome changes to the UK’s tax-advantaged employee share schemes. For growing businesses…

Environmental, social and governance considerations have become a central part of industrial M&A. Buyers are now expected to look beyond…

A lender may be certain, commercially, that a borrower’s circumstances have deteriorated. West One Loan Ltd v Okroyan [2026] EWHC…

The Herrington Carmichael Corporate team advised the partners of a long-established family farming partnership on the preparation of a bespoke…

Debt finance has re‑emerged as a mainstream option for UK business acquisitions. With lender confidence improving and structures becoming more…

Technology driven acquisitions can deliver rapid growth, valuable intellectual property and access to scalable platforms. However, they also carry a…

Employee Ownership Trusts (EOTs) are becoming an increasingly attractive option for business owners looking to plan for succession, preserve company…

Sophie Protheroe, Senior Solicitor in Herrington Carmichael’s Corporate team, advised the founders of Dimples Day Nursery Limited, a well-established childcare…

Financial covenants are the lender’s early warning system. They are designed to monitor a borrower’s financial health throughout the life…

A confirmation statement (CS01) is a document that companies must file at least annually with Companies House, which reflects the…

Under the Economic Crime and Corporate Transparency Act (ECCTA) Companies House is taking a significantly stronger stance on corporate transparency,…

Directors are increasingly exposed to regulatory scrutiny under the Economic Crime and Corporate Transparency Act (ECCTA), particularly in relation to…