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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
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
This Practice Note is part of the Share purchase transaction toolkit.In order to effect all aspects of the transaction, each share purchase...
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9th Nov
Practice notes
This Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as defined) may be removed.It does not...
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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
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
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
Precedents
Important-this provisional allotment letter (pal) is of value and is negotiable. It requires your immediate attention. The offer expires at [insert...
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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
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
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
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
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 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
Produced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance in relation to...
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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Accounts and reports content

Q&As
The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013, SI 2013/1970 came into force on 1 October 2013 and apply in respect...
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15th Feb
Q&As
This Q&A refers to the requirement under the Companies (Miscellaneous Reporting) Regulations 2018 (2018 Regulations), SI 2018/860, reg 17 for certain...
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15th Feb
Q&As
A company that qualifies for the small companies regime will be subject to less onerous accounting, reporting and audit obligations than a larger...
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15th Feb
Q&As
The annual accounts and reports of a company must be:•approved by the directors and signed on behalf of the board (see section 414 of the Companies...
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15th Feb
Q&As
The rules relating to accounts and audit are many and complex. While the directors of every company must prepare accounts for each financial year, the...
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15th Feb
Q&As
Revision of defective accountsFor comprehensive information on the statutory provisions governing the revision of defective accounts and reports see...
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15th Feb
Q&As
A dormant company will only remain dormant during any accounting period in which it has had no significant accounting transaction (section 1169(1) of...
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15th Feb
Q&As
Section 385 of the Companies Act 2006 (CA 2006) is clear that ‘for the purposes of this [Part 15] a company is a quoted company in relation to a...
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15th Feb
Q&As
Broadly, accounting records are records of financial transactions of the company itself, or transactions between the company and others, which may be...
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15th Feb
Q&As
Quoted companies are subject to additional requirements in relation to the preparation and filing of their annual accounts and reports over and above...
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15th Feb
Q&As
The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI 2017/172 ('the regulations') come into force on 6 April 2017. Acas and the...
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2nd Feb
Q&As
A company is dormant during any period in which it has had no significant accounting transaction.A significant accounting transaction is one which the...
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6th Dec
Q&As
As set out in Practice Note: Dormant companies and the dormant company exemption, under the sub-heading 'Why have a dormant company?', a dormant...
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6th Dec
Q&As
The payment of an interim dividend is not an action that will result in a company being dormant. Whether or not a company is dormant depends on...
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6th Dec
Q&As
Coterminous financial years for group companies clearly have practical advantages as regards preparing group accounts however there may be...
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6th Dec
Q&As
Since 30 June 2016 all UK companies and LLPs need to file a confirmation statement instead of an annual return. Only if the entity's made up date was...
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6th Dec
Q&As
A company cannot choose when or whether it is dormant. Whether or not a company is dormant depends on whether there have been any significant...
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6th Dec
Q&As
This Q&A examines the circumstances in which companies were able to prepare summary financial statements for financial years ended prior to 30...
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6th Dec
Q&As
Accounting recordsSection 388(4) of the Companies Act 2006 (CA 2006) provides that the accounting records that a company is required by CA 2006, s 386...
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6th Dec
Q&As
Companies House does not accept accounts unless they meet the requirements of Part 15, Chapter 10 of the Companies Act 2006 (CA 2006). If, for...
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6th Dec

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