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The following Tax news provides comprehensive and up to date legal information on Tax—publication of Finance Bill 2026
The following Corporate news provides comprehensive and up to date legal information on Corporate weekly highlights—4 December 2025
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Allotment and issue of shares—fundamentalsSTOP PRESS: A significant restructuring of the UK listing regime came into effect on 29 July 2024, which...
Private companies limited by sharesThis Practice Note summarises the main features of a private company limited by shares. It also covers key...
Can the board of directors delegate the duty to approve the accounts to a committee?Approving the accountsSection 414 of the Companies Act 2006 (CA 2006) requires that the accounts of a company be approved by the board of directors and signed by a director on behalf of the board.CA 2006 does not
Disclosure Guidance and Transparency Rules requirements—the annual financial reportSTOP PRESS—Impact of the Retained EU Law (Revocation and Reform) Act 2023: This document contains references to retained EU law (REUL) and associated terms introduced by the European Union (Withdrawal) Act 2018 in
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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