Corporate Notes

King’s Speech – bill to tackle late payments and other points of interest for corporates

In the King’s Speech, which set out the government’s legislative agenda for the upcoming parliamentary session, the government announced legislation to …

Payment practices – government response on consultation to tackle late payments

The government has published its response following the consultation it launched in July 2025 on measures to tackle late payment of invoices.

Corporate reporting – guidance published on payment practices annual report disclosures

The government has published guidance to help in-scope companies comply with the new obligation to include certain disclosures relating to their payment …

Corporate reporting – summary of payment practices in annual reports

Regulations have been made under which in-scope companies will be required to include certain information regarding their payment practices in their …

Payments practices – summary of payment practices in annual reports and other measures to tackle late payments

The government has published draft regulations under which in-scope companies will be required to include certain information regarding their payment …

Payment practices reporting – updated guidance and further measures to tackle late payments

The Department for Business and Trade has updated its guidance on the requirement for large UK companies and LLPs to report on their payment practices, …

Payment practices reporting – updated guidance and announcement of new measures

The Government has published updated guidance on the requirement for large UK companies and LLPs to report on their payment practices, policies and …

Half-yearly corporate update – our latest briefing

Extension of payment practices reporting regulations

The Reporting on Payment Practices and Performance (Amendment) Regulations 2024 have been made and come into force on 5 April 2024. They extend and …

Half-yearly corporate update - Our latest briefing

We have published our half-yearly update briefing which summarises the major developments in UK corporate law and regulation that have occurred over the …

Draft regulations extending reporting requirements published

The government has published draft regulations to extend and strengthen the Reporting on Payment Practices and Performance Regulations 2017 and the …

Extension of payment practices reporting regulations and report on general review into payments and cash flow

The Department for Business and Trade (DBT) has published its response on proposals to extend and strengthen the Reporting on Payment Practices …