The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
Sub-division and consolidation of sharesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...
Takeover Code—Rule 34—Right of withdrawalThis Resource Note outlines the main provisions of Rule 34 of The City Code on Takeovers and Mergers (Code),...
Auditor’s resignation letterThe Directors[Insert company name] [LTD OR PLC][Insert company address][Insert date]Dear [Directors OR Secretary][Insert company name] [LTD OR PLC] (Company)We write to inform you that we are resigning as auditor[s] of the Company with [immediate effect OR effect from
Dormant companies—accounts and auditA dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that generally apply to a company are relaxed in relation to a dormant company.What is a dormant company?A company is
Auditors and liability limitation agreementsThere are statutory provisions relating to the liability of an auditor of a company and the limits that may be placed upon it. Prior to 6 April 2008, a company could not exempt or indemnify its auditors from liability for any negligence, default, breach of
When must an LLP’s accounts be audited?This Practice Note looks at the requirement that an LLP’s annual accounts be audited in accordance with Part 16 of the Companies Act 2006 (CA 2006) as applied to limited liability partnerships (LLPs) by the Limited Liability Partnerships (Accounts and Audit)
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