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The Institute of Chartered Accountants of Scotland (ICAS) has responded to HMRC consultation on modernising the taxation of company distributions and...
This week's edition of Corporate weekly highlights includes: the FCA's new sustainability disclosure requirements for listed issuers, applying UK...
The Financial Conduct Authority (FCA) has published a primary market checklist for issuers preparing a transfer of listing circular for FCA approval...
The Financial Conduct Authority (FCA) has published Primary Market Bulletin 66....
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
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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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