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The Financial Reporting Council (FRC) has published revised International Standards on Auditing (UK) 250 and 270, following a spring 2026...
This week's edition of Corporate weekly highlights includes: analysis of the Budget 2026, with expert commentary on the key business tax...
Tax analysis: A summary of the key business tax announcements made in the Budget on 28 October 2026. Expert comment provided by Akin Gump Strauss...
HM Treasury (HMT) has announced measures intended to save businesses almost £800 million per year in administrative and tariff costs, including...
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.
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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