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Practice notes
A guide to share purchase agreementsThis Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited...
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19th May
Practice notes
De facto and shadow directorsDefinition of 'director'The Companies Act 2006 (CA 2006) broadly defines a director as 'any person occupying the position...
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19th May
Practice notes
Tailoring a shelf companyA person wishing to set up a new company has the following options:•they can incorporate a new company in accordance with the...
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19th May
Practice notes
Alternate directorsThis Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 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
The Prospectus Regulation—key changes in comparison to the Prospectus Directive regimeThis Practice Note provides an overview of the implementation of...
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19th May
Q&As
Can a capital contribution/gift by a shareholder be treated as distributable reserves?The issue is whether capital contributions or gifts by a...
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Produced in partnership with Brenda Hannigan of Southampton University 19th May
Practice notes
The Transparency DirectiveThis Practice Note provides an overview of the implementation of and key changes introduced by the EU Transparency Directive...
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Produced in partnership with Mr Darragh Connell of Forum Chambers 19th May
Practice notes
Sub-division and consolidation of sharesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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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
General meetings—notice requirements for private and unlisted public companiesA general meeting must satisfy certain requirements set out in the...
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19th May
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
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19th May
Q&As
Will a redesignation of shares constitute a variation of class rights?A redesignation of shares involves a change in the name of some or all of a...
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Produced in partnership with Julian Henwood of Gowling WLG 19th May
Q&As
What is the process for a redesignation of shares?This Q&A examines how a company may carry out a redesignation of shares, meaning a change in the...
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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

Most recent Specific content requirements content

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 Sep
Precedents
Resolution—approving directors’ remuneration reportOrdinary resolution:That the directors’ remuneration report (other than the part containing the...
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13th Sep
Practice notes
Streamlined Energy and Carbon Reporting (SECR)—quoted companies, large unquoted companies and large limited liability partnershipsBackgroundOn 12...
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13th Sep
Practice notes
Voluntary environmental reportingKey drivers for voluntary environmental reportingA company may choose to report on environmental matters:•to gain a...
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Produced in partnership with CLT Envirolaw 3rd Sep
Practice notes
The directors' reportThe directors' report has an important function in providing shareholders with information about the company's business which may...
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27th Aug
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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18th Aug
Practice notes
Directors’ remuneration reportThis Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration...
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12th Aug
Practice notes
Strategic report and supplementary materialCompanies are required to send a copy of their annual accounts and reports for each financial year to every...
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12th Aug
Practice notes
Directors’ responsibilities statements—company accountsA company's annual report and accounts will often include an appropriate description of...
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12th Aug
Practice notes
Listing Rules requirements—the annual financial report Chapter 9 of the Listing Rules (LRs) of the Financial Conduct Authority (FCA) imposes various...
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12th Aug
Practice notes
Changes in share capital—accounting treatmentIt is a fundamental rule of English company law that a limited company having a share capital must...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
The corporate governance statementThe UK Corporate Governance Code (UKCG Code) sets out standards of good practice in relation to leadership and...
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12th Aug
Practice notes
The strategic reportAll companies (other than small companies) must prepare a strategic report for each financial year.CA 2006, s 415 requires all...
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12th Aug
Practice notes
Accounts and reports—glossary of termsBrexit impactThe UK corporate reporting framework may be affected by Brexit. For further details of its impact,...
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12th Aug
Q&As
What was a business review (financial years ended before 30 September 2013)?The Companies Act 2006 (Strategic Report and Directors' Report)...
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12th Aug
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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12th Aug
Q&As
When does a company need to include a list of its subsidiaries in its annual return?Since 30 June 2016 all UK companies and LLPs need to file a...
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12th Aug
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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12th Aug
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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12th Aug
Q&As
What were summary financial statements (financial years ended before 30 September 2013)?This Q&A examines the circumstances in which companies were...
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12th Aug

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