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Travers Smith's Alternative Insights: More turbulence in the year ahead

This edition of Alternative Insights is a special look at the issues that will shape private capital in the year ahead. You can read our full analysis of those legal, regulatory and tax headwinds here, in Insights 26.

Travers Smith's Alternative Insights: More turbulence in the year ahead

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KEY INSIGHTS

Private capital’s resilience: After years of disruption and tough market conditions, alternative asset managers are adapting, and the landscape is changing.

Some welcome de-regulation: Reduced regulatory burdens are on the horizon for private capital in the UK, EU and US – with European policymakers eyeing pro-growth reforms – but other changes will add burdens.

Industry maturity: As governments encourage wider access to private capital, and the industry continues to grow in economic significance, regulatory challenges and public scrutiny will continue to ratchet up.

Overview

A regular briefing for the alternative asset management industry.

Private capital – traditionally the disruptor of the finance world – has been disrupted.  The last few years have tested the resilience and adaptability of alternative asset managers.  Following a long period of steady growth, fundraising and dealmaking have been tough.  According to PEI Group data, aggregate capital raised by private equity funds fell 17% to $735 billion in 2025 – the lowest full year total since 2020.

That turbulence is not yet over – 2026 will be another bumpy ride, driven in no small part by a Trump administration increasingly prepared to assert its authority in business and international affairs.

But the industry that emerges from this disruption will have significantly changed.

A key shift is more flexibility in investment strategies. That includes a big pivot on defence, and GPs looking at insurance platforms.  We have seen innovation in deal and liquidity structures.  Indeed, even if 2026 sees the exit backlog unblock, secondary transaction and continuation vehicle activity is unlikely to diminish. 

In parallel, the diversification of the private capital investor base – so called "retailisation" – continues to gain significant traction globally. Driven in part by these themes, consolidation is also continuing apace.

As the industry changes, so does the legal, tax and regulatory environment. Some changes are a symptom of the industry's growth and maturity, while others are intended to nurture an industry that is increasingly seen by governments as a "partner for growth".

Each year, we publish a preview of upcoming changes for GPs and LPs.  This year, in Insights '26, our specialists give their views on the six standout items, with links to more detailed analysis for those that want it.

So what are the 2026 headlines?

In the EU, there is a welcome move to lighten the regulatory load.  Recently agreed changes to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D) will reduce their scope significantly, now biting only on larger businesses.  The EU also wants to liberalise its securitisation regime – a measure that has the potential to be a powerful shot in the arm for European private credit strategies – and harmonise trade reporting, which will be welcomed by private markets firms subject to overlapping reporting regimes.

And even AIFMD II, which is definitely not all good news, contains some key simplifications for alternative asset managers – particularly around marketing notifications to local regulators, and restrictions on the ability of regulators to gold-plate the rules.  

Similarly in the UK, there are promising indications that the government is listening to the industry. Some rough edges have been smoothed from revenue raising policies.  "Pro-growth" changes look set to be made to a number of regulatory regimes ranging from UK AIFMD and client categorisation rules to national security deal notification and merger controls.

"The industry that emerges from this disruption will have significantly changed."  

But there is still tension between the UK government's need to increase taxes to meet its public spending aspirations and its "number one mission" of driving growth and innovation.  The spectre of higher carried interest taxation (set to have effect from this April) combined with last year's abolition of the "non-dom" tax regime and rampant (but ultimately unfounded) pre-Budget speculation of further new taxes, knocked the UK's appeal to the private capital sector in 2025. 

Around the world, governments want to channel pension funds into private capital and, in the UK, pension fund investment is a key plank of the government's goal of supporting entrepreneurship – it wants companies to "start, scale, and stay in the UK".  Accessing these funds isn't necessarily an easy win though: facilitating pension fund investment in productive assets is likely to garner broad support, but mandating investment in particular assets, strategies or regions is more contentious.  One controversial proposal would effectively force certain pension schemes to invest a proportion of their funds in prescribed UK assets.

The coming year should also give us a better steer of the likely impact of President Trump's executive order from last August requiring federal regulators to reduce barriers to 401(k) investment into alternative assets.

The development of AI is obviously a critical issue for private capital.  Uncertainty around the valuation of AI businesses became an increasing theme in 2025, and concerns of a bubble are unlikely to go away until we see a meaningful number of profitable exits. However, there is no doubt that sponsors will continue to deploy AI to drive innovation in their own businesses, including to facilitate investment decision-making and streamline interactions with investors. So staying on top of the changing regulatory landscape will be key – in particular the EU AI Act.

Insights ’26 covers all this, and more.  We hope you find it helpful.

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TRAVERS SMITH'S ALTERNATIVE ASSET MANAGEMENT & SUSTAINABILITY INSIGHTS

A series of regular briefings for the alternative asset management industry.

TRAVERS SMITH'S ALTERNATIVE ASSET MANAGEMENT & SUSTAINABILITY INSIGHTS
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