Gain essential insights into the formation, structure, and regulatory requirements of various business entities. Equip yourself with the knowledge to advise clients on selecting the right business vehicle, navigating incorporation processes, and understanding the legal intricacies of corporate governance. This is your go-to resource for practical guidance to enhance your corporate practice.
The Financial Conduct Authority (FCA) has published Handbook Notice 143, recording changes made by the FCA Board (Board) on 25 June and 30 July 2026....
As part of a package of reforms designed to improve transparency, strengthen access to market-wide information and support confidence in UK equity...
This week's edition of Corporate weekly highlights includes the FRC's guidance on applying materiality in corporate reporting and publication of its...
The Financial Reporting Council (FRC) has published guidance on the application of materiality in corporate reporting to support boards, preparers,...
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...
Forms of business vehicle—fundamentalsThere are many forms of business vehicle and it is important that the most appropriate form of vehicle is chosen to carry on a business; the choice of vehicle may have a bearing on the business’s success or failure.Not every vehicle will suit the needs and
Public companies limited by sharesThis Practice Note summarises the main features of a public company limited by shares. It also covers key differences with private companies limited by shares, and why a public company limited by shares might be chosen as a preferred business vehicle instead of
What is the definition of body corporate as used in s 1159 of the Companies Act 2006?Section 1159 of the Companies Act 2006 (CA 2006), for the purposes of defining a ‘subsidiary’, states that ‘...”company” includes any body corporate’.CA 2006, s 1173 in turn states that:'"body corporate" and
Unregistered companiesWhat is an unregistered company?An unregistered company is a rare form of incorporated company that is not formed or registered under the Companies Act 2006 (CA 2006) or under any other public general Act of Parliament. Unregistered companies include companies formed under
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