Companies House has paused the destruction and transfer of dissolved company records while it reviews whether the current 20-year retention period should be extended. During the review period, information will still be available through the ‘Find and update company information’ service and the ‘Search for a dissolved company service’, and records not accessible online may still be requested for a fee. The government stated that the review is intended to balance public access to transparent company information with data protection obligations and value for money considerations. Any proposed changes to the current retention period will be subject to consultation. Companies House has also updated related guidance documents on personal information on the register and searching the Companies House register to reflect the ongoing review.

Companies House has announced that, from 1 December 2026, objections to a limited company being struck off the register must be submitted through its online objection service. Objections will no longer be accepted by email after this date. To use the online service, users will need to create a Companies House account, provide the name and company number of the company being struck off and upload supporting documents. Companies House states that the change forms part of its work to digitally transform its services and is intended to make the objection process more efficient and secure.

Companies House has updated its guidance on the identity verification standard for Authorised Corporate Service Providers (ACSPs). The changes add cancelled or superseded documents to the list of evidence that cannot be used for identity verification, include eVisas among the photographic identity documents that may be accepted when using identification document validation technology (IDVT), and add insurance policies to the list of Group B documents that may be used as supporting evidence when identity documents are checked manually.

This glossary contains a summary and definition of some of the most common terms and phrases used in Types of UK company and Other forms of business vehicle subtopics. A Word or phrase Definition Articles of association Generally referred to simply as the articles. The principal constitutional document of a company (see also Memorandum of association), dealing with management and administration issues, most notably the powers of directors, the transfer and issue of shares, and board and member meetings. The Articles form the fundamental contract between the company and the shareholders, and must be available for public inspection at Companies House. A company must adopt articles of association upon incorporation, and many companies make use of the various Model Articles provided in the Companies (Model Articles) Regulations 2008 (SI 2008/3229) (eg see Precedent: Model articles—private limited company). See Practice Note: A company’s constitution. C Word or phrase Definition Charitable company A charitable company is not a recognised form of business vehicle, but

Law360: In his 9 June 2025 guidelines on resumed enforcement of the Foreign Corrupt Practices Act (FCPA), Deputy US Attorney General Todd Blanche refers to the ‘Total Elimination of Cartels and Transnational Criminal Organisations’ as a primary factor for prosecutors to consider when choosing to pursue an FCPA investigation.

A company formed for an illegal purpose does not have the legal power to recover a debt incurred for money lent or on any contract made directly for the purpose of carrying on its business.

Law360, London: Complaints to financial services companies rose in H1 2025, as the Financial Conduct Authority (FCA) reported there were 1.85 million cases, up almost 4% from the 1.78 million logged in H1 2024.

Law360, London: Companies ranging from wealth managers to payment services providers are ignoring financial crime risks such as money laundering and anti-bribery, the Financial Conduct Authority (FCA) said on 11 November 2025 in a review of business practices.

This Practice Note is a guide for the commercial practitioner on how to ascertain when a company is facing serious financial difficulty. It also provides a summary of the critical issues to focus on in order to stabilise the business whilst considering the options available to the company, and sets out considerations for a business trading with a company in financial difficulty. Establishing serious financial difficulty Typically, there will be clues to be found in a company’s financial statements and management accounts, but also in correspondence with key suppliers and debt providers (eg banks, supplier statutory demands, etc). If left unaddressed by the board of directors these warning signs will, in most circumstances, ultimately lead to a value destroying formal insolvency of the subject company. Warning signs Any examination of the average causes of insolvency for most companies will typically encompass one or more of the following warning signs which were either ignored, not spotted in time, or left too late before being tackled: • increased competition leading to loss of key customers

A company limited by guarantee is a type of company with members who have undertaken to contribute to the assets of the company in the event of its being wound up. This Practice Note summarises the main features of a company limited by guarantee and why a guarantee company might be used as a vehicle to carry on a business as opposed to a company limited by shares. What is a company limited by guarantee? Limited companies can be either limited by shares or by guarantee. A company limited by guarantee is a type of company whose members have undertaken to contribute to the assets of the company in the event of it being wound up. It is not possible for a company limited by guarantee to be a public company. Most companies limited by guarantee do not have shares because since 22 December 1980 (1 July 1983 in Northern Ireland), it has not been possible to form a company limited by guarantee with a share capital. Companies limited by guarantee with a share capital can be public

Law360, Expert Analysis: At a meeting in late June 2025, Serious Fraud Office (SFO) Director Nick Ephgrave and Matthew Galeotti, head of the criminal division at the US Department of Justice (DOJ), affirmed their commitment to collaborating on high-profile cross-border investigations. Hayley Lund, partner and Frankie Cowl, counsel at Weil Gotshal & Manges LLP discuss the UK's evolving corporate enforcement landscape.

Restructuring & Insolvency analysis: After a number of years of no consideration by the courts at all, the safeguarding provisions set out in the Electronic Money Regulations 2011 (EMRs 2011) and the Payment Services Regulations 2017 (PSRs 2017) have been the subject of a number of recent decisions in the High Court and Court of Appeal. As with those decisions, this case was instigated by an insolvency practitioner seeking the Court’s directions in respect of an FCA-regulated company. The particular issues considered included which regime the company should be treated as being regulated under, in circumstances where it had apparently applied for regulation under the wrong regime, whether the company held client monies on a statutory trust, and what the company should do with monies it was unable to return to clients. Written by Jessica Powers, barrister at New Square Chambers.