Stay ahead of regulatory requirements with our expert guidance on maintaining precise and compliant financial records. Understand the nuances of drafting and presenting corporate accounts, and ensure your reporting aligns with the latest statutory demands. Our resources provide practical insights to streamline your processes and mitigate risks. Dive into comprehensive tools and commentary that support the preparation, audit, and filing of accounts, safeguarding your corporate clients' transparency and accountability.
Corporate analysis: What are the current trends in UK equity capital markets activity? Our Market Standards Trend Report includes an in-depth analysis...
This week's edition of Corporate weekly highlights includes the publication by the FCA of findings from its review of market soundings in UK equity...
The Financial Conduct Authority (FCA) has published the outcomes from a multi-firm review of market soundings in UK equity capital markets...
This week's edition of Corporate weekly highlights includes: the QCA’s response to an FCA consultation on the proposed UK Sustainability Reporting...
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Allotment and issue of shares—fundamentalsSTOP PRESS: A significant restructuring of the UK listing regime came into effect on 29 July 2024, which...
Private companies limited by sharesThis Practice Note summarises the main features of a private company limited by shares. It also covers key...
Can the board of directors delegate the duty to approve the accounts to a committee?Approving the accountsSection 414 of the Companies Act 2006 (CA 2006) requires that the accounts of a company be approved by the board of directors and signed by a director on behalf of the board.CA 2006 does not
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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