Statutory framework

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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 Statutory framework content

Practice notes
The micro-entities regime for LLPsRules and guidanceThe statutory rules governing the annual accounts of limited liability partnerships (LLPs) that...
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4th Sep
Practice notes
The micro-entities regimeThe statutory rules governing the annual accounts and reports of micro-entities (a sub-group of small companies) are set out...
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4th Sep
Practice notes
The accounting regime for large LLPsRules and guidanceThe rules governing annual accounts of LLPs outside the scope of the small LLPs and medium-sized...
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21st Aug
Practice notes
LLP Accounts—an outline of the statutory frameworkThe Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual...
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21st Aug
Practice notes
The medium-sized companies regimeThe statutory rules governing the annual accounts and reports of medium-sized companies are set out in:•Part 15 of...
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12th Aug
Practice notes
Accounts and reports—an outline of the statutory frameworkThis Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
Accounts and reports—individual and group accountsThis Practice Note focuses on the need for a company to produce individual accounts and for a parent...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
The unquoted companies regimeThe rules governing annual accounts and reports of unquoted companies are set out in:•Part 15 of the Companies Act 2006...
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12th Aug
Practice notes
LLP Accounts—individual and group accountsThe Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts...
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12th Aug
Practice notes
The quoted companies regimeThis Practice Note summarises the additional rules governing the preparation of annual accounts and reports by quoted...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
The medium-sized LLPs regimeRules and guidanceThe statutory rules governing the annual accounts of medium-sized LLPs are set out in:•Part 15 of the...
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12th Aug
Practice notes
A company’s financial yearThe determination of a company’s financial year is a complex process involving the determination of its accounting reference...
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12th Aug
Practice notes
Accounts and reports—fundamentalsIn accordance with Part 15 of the Companies Act 2006 (CA 2006) all companies must produce accounts, but the statutory...
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12th Aug
Practice notes
EU Accounting Directive—summary of main provisionsThis Practice Note provides an overview of the main provisions of the EU Accounting Directive...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
Introduction to company accounts for lawyersThis Practice Note gives an overview of what needs to be included in a set of company financial statements...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
The small LLPs regimeRules and guidanceThe statutory rules governing the annual accounts of small LLPs are set out in:•Part 15 of the Companies Act...
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12th Aug
Practice notes
The small companies regimeThe statutory rules governing the annual accounts and reports of small companies (other than micro-entities) are set out...
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12th Aug
Practice notes
Dormant companies—accounts and auditA dormant company is constituted and managed in the same way as any other company. However, the requirements...
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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
Practice notes
Brexit—accounts and reportsAt 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified...
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12th Aug

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