Stay ahead of regulatory requirements with our expert guidance on maintaining precise and compliant financial records. Understand the nuances of drafting and presenting corporate accounts, and ensure your reporting aligns with the latest statutory demands. Our resources provide practical insights to streamline your processes and mitigate risks. Dive into comprehensive tools and commentary that support the preparation, audit, and filing of accounts, safeguarding your corporate clients' transparency and accountability.
HM Land Registry (HMLR) has updated Practice Guide 78—Overseas entities. A new section entitled Dissolution of overseas entities has been added to...
This week's edition of Corporate weekly highlights includes: an updated ECCTA 2023 transition plan from Companies House with delays to presenter...
Commission Delegated Regulation (EU) 2026/1061, amending Delegated Regulation (EU) 2019/980 on the format, content, scrutiny and approval of...
The Financial Conduct Authority (FCA) has published a blog by Jamie Bell, Head of Capital Markets, assessing market participant readiness for the UK's...
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
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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