Preparing Your Business for Year-End: Legal and structural considerations for Q4 success

As the final quarter of the year approaches, businesses across the UK are turning their attention to performance reviews, budgeting and strategic planning for the year ahead. While financial and operational matters often take centre stage during this period, legal and structural considerations are equally vital and too frequently overlooked.

At Glaisyers ETL, our Corporate team works closely with SMEs, owner-managed businesses and growth companies to ensure they are entering the new year on a strong legal footing. Below, we outline five key areas every business should be reviewing as Q4 gets underway:

1. Corporate governance and compliance review

Begin with a review of your company’s governance framework. Are all filings up to date with Companies House? Are statutory registers accurate and complete? Now is an opportune time to identify and resolve any compliance gaps particularly in light of the ongoing reforms under the Economic Crime and Corporate Transparency Act.

2. Shareholder agreements and ownership structures

For companies with multiple shareholders, it is essential to revisit the shareholder agreement. Does it still reflect the commercial and operational realities of the business? Are minority protections and exit mechanisms appropriately structured?

Why this matters: Clear and up-to-date shareholder documentation can help avoid disputes, attract investment and facilitate a smoother process in the event of a sale, succession or restructuring.

3. Contracts and commercial risk

Year-end presents an ideal opportunity to review and audit key contractual arrangements including supplier agreements, client terms and conditions, non-disclosure agreements and employment contracts. Are there any auto-renewal clauses approaching activation? Are the liability provisions, termination clauses or other commercial terms still appropriate?

A legal audit in this area can help identify risks, support renegotiation efforts and strengthen your contractual position heading into the new year.

4. Restructuring and group simplification

If your business operates as part of a group structure, or if there are dormant subsidiaries within the group, now may be the right time to consider whether simplification could bring operational or tax efficiencies. Our team frequently supports clients with intra-group restructures, share reclassifications and other corporate housekeeping matters as part of longer-term strategic planning.

5. Preparing for investment or exit in 2026

If your business is contemplating a capital raise or preparing for a potential sale in 2026, the groundwork should begin now. Investors and acquirers will expect well-maintained records, a clear ownership structure and clean governance documentation. Starting preparations early not only helps avoid delays but also positions your business as more attractive and investment ready.

Final thoughts

Legal housekeeping rarely feels urgent until it is. Proactive planning in Q4 provides the opportunity to address minor issues before they become significant obstacles, mitigate future risks and enter the new year with clarity and confidence. 

At Glaisyers ETL, we support businesses at every stage of their growth journey. Whether you are preparing for investment, planning an exit or simply seeking to optimise your legal structure, our Corporate team is here to help. 

To discuss how we can support your business through Q4 and beyond, get in touch with our team today.