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Practice notes
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...
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19th May
Q&As
What is the definition of body corporate as used in s 1159 of the Companies Act 2006?Section 1159 of the Companies Act 2006 (CA 2006), for the...
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19th May
Practice notes
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
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19th May
Precedents
Definitions Delete the existing definition of ‘Consideration’ in Precedent: Share purchase agreement—pro-buyer—corporate...
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19th May
Precedents
This Deed is made on [insert date]Parties1[Name of company in which the shares are held] incorporated in England and Wales under number [company...
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19th May
Practice notes
DTR Resource Note—DTR 5—Vote Holder and Issuer Notification RulesThis Resource Note outlines the main provisions of Chapter 5 of the Disclosure...
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19th May
Practice notes
Redemption of shares—procedureThis Practice Note describes the procedure for a limited company to carry out redemption of its redeemable...
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19th May
Practice notes
Disclosure Guidance and Transparency Rules trackerLast updated March 2021Tracker overviewThis Disclosure Guidance and Transparency Rules (DTR) tracker...
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19th May
Practice notes
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),...
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19th May
Q&As
Can a company with Table A articles conduct board meetings via telephone?Companies should comply with their articles of association in relation to the...
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19th May
Practice notes
Acting in concertProduced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance...
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19th May
Practice notes
Payments for a director’s loss of office—transfer of an undertakingThe Companies Act 2006 (CA 2006) contains provisions that require payments made by...
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19th May
Practice notes
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
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Produced in partnership with Professor Brenda Hannigan of University of Southampton 19th May
Practice notes
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
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19th May
Practice notes
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
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19th May
Practice notes
Takeover Code—Rule 3—Independent adviceThis Resource Note outlines the main provisions of Rule 3 of The City Code on Takeovers and Mergers (Code),...
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19th May

Most recent Accounts and reports content

Practice notes
Ethnicity in Corporate Governance Reporting 2020—Market Tracker Trend ReportThis Market Tracker Trend Report, Ethnicity in Corporate Governance...
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Produced in partnership with Richard Preston of Addleshaw Goddard, Selina Sagayam of Gibson Dunn, Pavita Cooper of More Difference and Martin Webster of Pinsent Masons 23rd Jul
Q&As
How do you make an application under s 456 of CA 2006 to remove incorrect accounts filed at Companies House?According to Table 4: Applications...
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22nd Jul
Practice notes
Mandatory environmental reportingCompanies operating in the UK may be required to report on environmental matters in accordance with:•the Companies...
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Produced in partnership with Ardea International 16th Jul
Practice notes
Voluntary environmental, social and corporate governance (ESG) reportingTrend towards environmental, social and corporate governance (ESG)...
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Produced in partnership with CLT Envirolaw 16th Jul
Practice notes
Understanding and improving gender and other pay gapsCoronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended...
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6th Jul
Practice notes
Improving diversity and equality—employer charters and schemesEmployers are increasingly keen to improve diversity and equality in their...
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6th Jul
Practice notes
Gender pay gap reportingCoronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year...
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25th Jun
Practice notes
Directive 2014/95/EU on disclosure of non-financial and diversity information—snapshotTitleDirective 2014/95/EU of the European Parliament and of the...
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Produced in partnership with Ardea International 15th Jun
Practice notes
EU Accounting Directive—summary of main provisionsThis Practice Note provides an overview of the main provisions of the EU Accounting Directive...
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Produced in partnership with Tessa Park of Moore Kingston Smith 9th Jun
Precedents
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]...
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8th Jun
Q&As
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...
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5th Jun
Q&As
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...
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5th Jun
Q&As
What was the directors’ remuneration reporting regime (financial years ended before 30 September 2013)?This Q&A considers key elements of the...
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5th Jun
Q&As
Is there a distinction between accounting records and statements of account under company law and for how long should each be kept?Broadly, accounting...
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5th Jun
Q&As
Are there any penalties for filing corrected accounts and reports within the relevant statutory filing period?Revision of defective accountsFor...
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5th Jun
Q&As
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...
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5th Jun
Q&As
What might be 'good reasons' for group companies having different financial years (as provided for by section 390(5) of the Companies Act...
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5th Jun
Q&As
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...
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5th Jun
Q&As
What information from a quoted company's articles must be included in its annual report?Quoted companies are subject to additional requirements in...
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5th Jun
Q&As
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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5th Jun

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