This Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited company (target): the share purchase...
This Practice Note explains the cash box structure and the principles behind its use in connection with a proposed placing by a public limited company...
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
A demerger is a transaction whereby a business carried on by a company within a group is taken out of that group and run under separate management but...
IntroductionA most favoured nation (MFN) clause entitles an investor to have visibility of side letter entitlements of other investors in the private...
This Practice Note outlines the written resolution method directors may adopt to take decisions instead of holding board meetings. It also considers...
The directors' report has an important function in providing shareholders with information about the company's business which may not be ascertainable...
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
The statutory rules governing the annual accounts and reports of small companies (other than micro-entities) are set out in:•Part 15 of the Companies...
A company has many obligations in relation to accounts and reports under the Companies Act 2006 (CA 2006), as do a company's directors: this Practice...
Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal...
Reasons for reporting GHG emissionsPressure for companies and governments to report on greenhouse gas (GHG) emissions has been mounting over the last...
According to Table 4: Applications Relating To Regulation And Administrative Matters and the specific procedural table for Accounts from Atkin's Court...
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts and reports by a company. The Companies,...
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
Brexit impactAs of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
At 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified Withdrawal Agreement between...
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
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