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About Corporate Law

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A range of precedents including 15 versions of the share purchase agreement. They’re supported with a suite of additional clauses to cover off different transaction structures.

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Guidance with key actions for shares you’ve issued or allotted to stakeholders. Practice Notes and Q&As take you through procedures needed by statute, analyse developments in case law, and tackle tricky technical points.

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Weekly highlights newsletter feature the latest key news stories by topic. It’s supplemented by a horizon-scanning document, looking at key developments affecting corporate lawyers in the months ahead.

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Associated legal terms

Abbreviated accounts

If the accounts of a small company (that is not a micro-entity) relate to financial years beginning before 1 January 2016 (or financial years beginning before 1 January 2015, if the directors of the company decide that the provisions of the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980) should take early effect), it may file abbreviated accounts at Companies House, rather than its full accounts. If the accounts of that same company relate to financial years beginning on or after 1 January 2016 (or financial years beginning on or after 1 January 2015, if the directors so decide) it may file abridged accounts at Companies House if it chooses to do so and all the members of the company have consented to the abridgement. The required level of disclosure in abbreviated accounts is lower than the level required in full accounts. One of the key advantages of filing abbreviated accounts is that a small company may preserve some degree of confidentiality about its activities.

Mortgages backed securities

A pool of mortgage-backed debt.

Public interest entity (PIE)

Public interest entities are defined in article 2 of the Statutory Audit Directive 2006/43/EC (as amended by the Statutory Audit Amending Directive 2014/56/EU) as: • entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC • credit institutions as defined in point 1 of Article 3(1) of Directive 2013/36/EU of the European Parliament and of the Council, other than those referred to in Article 2 of that Directive • insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC, or • entities designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees Since 1 January 2021 the definition of a PIE has changed so that companies and other entities that were PIEs only because they issued securities on EU regulated markets and not on UK regulated markets, and which are not banks, building societies or insurers, are no longer classified as PIEs for the purpose of the application of the EU Audit Regulation in the UK.
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