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Practice notes
BREXIT IMPACT: The law as set out in this Practice Note may be affected by Brexit. For further details on the potential impact of Brexit, see Impact...
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9th Nov
Practice notes
The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital,...
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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
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
What is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of...
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Produced in partnership with Louise Wolfson. 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
A ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees post-investment.In a venture capital...
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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 12th Jan
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
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
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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
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 12th Jan
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
Precedents
DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see...
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9th Nov

Most recent Statutory framework content

Practice notes
This Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to the annual accounts of a company.The CA 2006 sets out...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
Rules and guidanceThe statutory rules governing the annual accounts of limited liability partnerships (LLPs) that qualify as micro-entities (a...
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8th Apr
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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8th Apr
Practice notes
The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability...
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8th Apr
Practice notes
This Practice Note summarises the additional rules governing the preparation of annual accounts and reports by quoted companies under Part 15 of the...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
This Practice Note focuses on the need for a company to produce individual accounts and for a parent company to prepare group accounts.The Companies...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
The statutory rules governing the annual accounts and reports of medium-sized companies are set out in:•Part 15 of the Companies Act 2006 (CA...
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8th Apr
Practice notes
The rules governing annual accounts and reports of unquoted companies are set out in:•Part 15 of the Companies Act 2006 (CA 2006)•the Large and...
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8th Apr
Practice notes
Rules and guidanceThe statutory rules governing the annual accounts of medium-sized LLPs are set out in:•Part 15 of the Companies Act 2006 (CA...
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8th Apr
Practice notes
The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability...
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8th Apr
Practice notes
Rules and guidanceThe rules governing annual accounts of LLPs outside the scope of the small LLPs and medium-sized LLPs regimes are set out in:•Part...
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8th Apr
Practice notes
This Practice Note gives an overview of what needs to be included in a set of company financial statements for companies applying FRS 102 (UK GAAP) or...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
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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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
This Practice Note provides an overview of the main provisions of the EU Accounting Directive (2013/34/EU) and the Companies, Partnerships and Groups...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
Rules and guidanceThe statutory rules governing the annual accounts of small LLPs are set out in:•Part 15 of the Companies Act 2006 (CA 2006)•the...
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8th Apr
Practice notes
A dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that...
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8th Apr
Practice notes
The determination of a company’s financial year is a complex process involving the determination of its accounting reference date (ARD) and its...
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8th Apr
Practice notes
The statutory rules governing the annual accounts and reports of micro-entities (a sub-group of small companies) are set out in:•Part 15 of the...
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8th Apr
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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8th Apr

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