The obligation of the Member States of the European Union (EU) to transpose EU law, in particular directives, into their own national legal systems can present a challenge for national governments. By considering the transposition of EU legislation in the United Kingdom (UK), this article examines the constitutional, legal and administrative aspects of the transposition process. In recent years, there has been debate in the UK as to whether or not there is over-implementation of EU law. By situating this debate within the broader context of the better regulation agenda, which has developed at both the national and EU level, the article examines the evidence whether or not the UK over-implements EU law. In particular, the article considers the recent report of the UK Government’s Davidson review into the implementation of EU legislation and its implications.