IntroductionA most favoured nation (MFN) clause entitles an investor to have visibility of side letter entitlements of other investors in the private...
This Practice Note describes the legal issues that may arise where there is a gap in time between exchange/signing (at which time the share purchase...
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...
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
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...
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
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...
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...
This Practice Note provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of...
A limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006).Why do companies issue...
Family investment companiesInterest in the use of family investment companies (FICs) as an estate planning vehicle increased following the changes to...
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: As part of review of the UK funds regime and in particular, a consultation on the...
Forms of business vehicle—tax summaryWhen one or more individuals decide to start a business, they have a choice as to what vehicle they operate that...
UK SocietasThis Practice Note considers the law and regulation relating to the corporate structure known as a UK Societas. A UK Societas has its roots...
Unregistered companiesWhat is an unregistered company?An unregistered company is a rare form of incorporated company that is not formed or registered...
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
Companies Act 2006—history and approach to implementationThe Companies Act 2006 (the CA 2006) embodies the most wide-ranging reform of company law in...
Charitable incorporated organisationsA charitable incorporated organisation (CIO) is a form of legal entity that is only available to charities. It is...
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