UK and EU equity capital markets regulation (general)

Copyright © 2026 LexisNexis

This overview is a guide to the Corporate content within the UK and EU equity capital markets regulation—general subtopic, with links to the appropriate materials.

Before Brexit much of the UK’s financial services legislation relevant to equity capital markets was based on EU legislation and regulations. EU regulations, such as the EU Prospectus Regulation and the EU Market Abuse Regulation had direct effect in the UK at that time.

At the end of the Brexit implementation period, the European Union (Withdrawal) Act 2018 (EU(W)A 2018) onshored most EU and EU-derived law as it stood at the end of the implementation period and it was amended by statutory instruments made under EU(W)A 2018.

As further discussed below, the Financial Services and Markets Act 2023 (FSMA 2023) provides for the phased repeal of assimilated EU law relating to financial services.

UK equity capital markets regulation

FSMA 2000

The Financial Services and Markets Act 2000 (FSMA 2000) provides the general framework for financial services legislation and regulation in the UK. It provides for a single regulator for the

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Corporate News

FRC's revised audit enforcement procedure comes into effect

The Financial Reporting Council (FRC) has brought its revised Audit Enforcement Procedure (AEP) into effect from 1 July 2026. The FRC published the...

FCA consults on listing rule changes for closed-ended investment funds

The Financial Conduct Authority (FCA) has launched a consultation on targeted changes to the UK Listing Rules for closed-ended investment funds to...

Corporate weekly highlights—25 June 2026

This week's edition of Corporate weekly highlights includes a call for enforcement of Companies House reforms by Spotlight on Corruption, an update by...

FRC publishes staff guidance note on auditor independence for PISCES-traded companies

The Financial Reporting Council (FRC) has published a staff guidance note explaining that companies whose shares are traded on the Private...

View Corporate by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application