Form of transfer of sharesThere are a number of circumstances in which shares in a company may be transferred, eg upon a sale of the shares, through...
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
Takeover Code—Rule 34—Right of withdrawalThis Resource Note outlines the main provisions of Rule 34 of The City Code on Takeovers and Mergers (Code),...
Can a company with Table A articles conduct board meetings via telephone?Companies should comply with their articles of association in relation to the...
Acting in concertProduced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance...
Payments for a director’s loss of office—transfer of an undertakingThe Companies Act 2006 (CA 2006) contains provisions that require payments made by...
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
Understanding and improving gender and other pay gapsCoronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended...
Directive 2014/95/EU on disclosure of non-financial and diversity information—snapshotTitleDirective 2014/95/EU of the European Parliament and of the...
Board minutes to convene AGM of listed company[insert company name] PLCMinutes of a meeting of the board of directors of [insert full name of company]...
Does the registration of a charge by way of legal mortgage or a debenture qualify as a significant accounting transaction for the purposes of section...
Does a UK subsidiary of an overseas parent have to provide CEO pay ratio information in its annual report?This Q&A refers to the requirement under the...
Is there a distinction between accounting records and statements of account under company law and for how long should each be kept?Broadly, accounting...
Can a third party restrict a company’s choice of auditor to one of the Big 4 accountancy firms?In April 2014, the EU issued Regulation 537/2014/EU (EU...
How should company accounts be validly approved by the directors?The annual accounts and reports of a company must be:•approved by the directors and...
Can a company that owns a property/holds an asset qualify as having always been a dormant company?As set out in Practice Note: Dormant companies and...
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