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Practice notes
This Practice Note provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
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9th Nov
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 summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
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9th Nov
Practice notes
The principle definedCompany decisions are made by way of resolutions of the shareholders. There are three ways in which a resolution of a company may...
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Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 12th Jan
Practice notes
Why restore a company to the register?When a company has been struck off it may be possible for an interested person to make an application to the...
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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
The underwriters or initial purchasers in an international securities offering will customarily require that the issuer's accountants provide one or...
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Produced in partnership with Peter Kohl of Hogan Lovells International LLP 12th Jan
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 12th Jan
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 Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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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
Precedents
Please note that this precedent is for information only and is a memorandum setting out the details of the Model Code that was contained in the...
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9th Nov
Precedents
Insert the following definitions as new definitions into clause 1 of Precedent: Share purchase agreement—pro-buyer—corporate...
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9th Nov
Practice notes
As a corporation (as defined) has no physical presence, it must appoint an individual to attend and act on its behalf at a general meeting of a...
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9th Nov

Most recent Specific content requirements content

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 6th May
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 CLT Envirolaw 6th May
Practice notes
TitleDirective 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of...
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Produced in partnership with Ardea International 27th Apr
Practice notes
Coronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year 2019–20 due to the coronavirus...
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27th Apr
Precedents
Ordinary resolution:That the directors’ remuneration report (oth...
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9th Apr
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 8th Apr
Practice notes
The UK Corporate Governance Code (UKCG Code) sets out standards of good practice in relation to leadership and effectiveness of the board of...
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8th Apr
Practice notes
This guidance, dated May 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out what...
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8th Apr
Practice notes
Companies are required to send a copy of their annual accounts and reports for each financial year to every member of the company, every holder of the...
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8th Apr
Practice notes
Chapter 9 of the Listing Rules (LRs) of the Financial Conduct Authority (FCA) imposes various continuing obligations on a company with a premium...
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8th Apr
Practice notes
This guidance, dated January 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out...
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8th Apr
Practice notes
Brexit impactThe UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and...
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8th Apr
Practice notes
A company's annual report and accounts will often include an appropriate description of directors' relevant responsibilities for the preparation of...
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8th Apr
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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31st Mar
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 31st Mar
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 31st Mar
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 31st Mar
Practice notes
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
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24th Mar
Practice notes
Coronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year 2019/20, ie snapshot dates of...
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15th Mar
Practice notes
Employers are increasingly keen to improve diversity and equality in their organisations. This can stem from a number of reasons, including:•an...
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15th Mar

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