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This week's edition of Corporate weekly highlights includes the FCA’s consultation paper proposing changes to the UK Listing Rules for closed-ended...
The Financial Reporting Council (FRC) has brought its revised Audit Enforcement Procedure (AEP) into effect from 1 July 2026. The FRC published the...
The Financial Conduct Authority (FCA) has launched a consultation on targeted changes to the UK Listing Rules for closed-ended investment funds to...
This week's edition of Corporate weekly highlights includes a call for enforcement of Companies House reforms by Spotlight on Corruption, an update by...
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...
Does a director of a corporate shareholder need to sign shareholder written resolutions or can a secretary sign instead?A company can execute a document in a number of ways. Our precedent: Execution clause—company—contract provides examples of different methods of executing documents by a company.
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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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