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Practice notes
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...
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9th Nov
Practice notes
A director who is in any way, directly or indirectly, interested in:•a proposed transaction or arrangement with the company of which they are a...
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9th Nov
Practice notes
This Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope of the...
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9th Nov
Precedents
Important-this provisional allotment letter (pal) is of value and is negotiable. It requires your immediate attention. The offer expires at [insert...
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9th Nov
Practice notes
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...
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Produced in partnership with Danette Antao of Hogan Lovells and Maegen Morrison of Hogan Lovells 9th Nov
Practice notes
This document provides accessible practical guidance and links to more comprehensive content in relation to class 1 transactions undertaken by UK...
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9th Nov
Practice notes
Shares in a company may be allotted or transferred to any number of holders (whether they are natural persons or corporate entities) to be held...
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9th Nov
Practice notes
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....
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9th Nov
Practice notes
This Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as defined) may be removed.It does not...
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9th Nov
Practice notes
This Practice Note examines the law and practice on giving irrevocable commitments or undertakings or letters of intent in the context of a public...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
IntroductionA most favoured nation (MFN) clause entitles an investor to have visibility of side letter entitlements of other investors in the private...
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Produced in partnership with William Jones of RPC 9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
This Practice Note outlines the written resolution method directors may adopt to take decisions instead of holding board meetings. It also considers...
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9th Nov
Practice notes
It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. This capital maintenance...
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Produced in partnership with Tessa Park of Moore Kingston Smith 9th Nov

Most recent Accounts and reports content

Practice notes
The directors' report has an important function in providing shareholders with information about the company's business which may not be ascertainable...
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1st Dec
Practice notes
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
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1st Dec
Practice notes
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...
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1st Dec
Practice notes
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...
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1st Dec
Practice notes
Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal...
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Produced in partnership with Ardea International (previously CLT Envirolaw) 30th Nov
Practice notes
Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG...
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Produced in partnership with CLT Envirolaw 28th Nov
Practice notes
BackgroundOn 12 October 2017, the Department for Business and Industrial Strategy (BEIS) issued a consultation on a simplified energy and carbon...
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28th Nov
Practice notes
Key drivers for voluntary environmental reportingA company may choose to report on environmental matters:•to gain a better understanding of its...
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Produced in partnership with CLT Envirolaw 28th Nov
Practice notes
Reasons for reporting GHG emissionsPressure for companies and governments to report on greenhouse gas (GHG) emissions has been mounting over the last...
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Produced in partnership with Ardea International 28th Nov
Q&As
According to Table 4: Applications Relating To Regulation And Administrative Matters and the specific procedural table for Accounts from Atkin's Court...
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28th Nov
Practice notes
Companies operating in the UK may be required to report on environmental matters in accordance with:•the Companies Act 2006 (CA 2006)•accounting...
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Produced in partnership with Ardea International 27th Nov
Practice notes
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
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25th Nov
Q&As
The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts and reports by a company. The Companies,...
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25th Nov
Practice notes
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
Read More >
25th Nov
Practice notes
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
Read More >
25th Nov
Practice notes
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
Read More >
25th Nov
Practice notes
In accordance with Part 15 of the Companies Act 2006 (CA 2006) all companies must produce accounts, but the statutory requirements to be met in...
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25th Nov
Practice notes
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...
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Produced in partnership with CLT Envirolaw 25th Nov
Practice notes
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...
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24th Nov
Practice notes
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
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20th Nov

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