A guide to share purchase agreementsThis Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited...
De facto and shadow directorsDefinition of 'director'The Companies Act 2006 (CA 2006) broadly defines a director as 'any person occupying the position...
Tailoring a shelf companyA person wishing to set up a new company has the following options:•they can incorporate a new company in accordance with the...
Alternate directorsThis Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and...
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
The Prospectus Regulation—key changes in comparison to the Prospectus Directive regimeThis Practice Note provides an overview of the implementation of...
The Transparency DirectiveThis Practice Note provides an overview of the implementation of and key changes introduced by the EU Transparency Directive...
Sub-division and consolidation of sharesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
Do the English property and assets of a dissolved overseas company pass to the Crown as bona vacantia?When a company registered in England and Wales...
If the name of a company is set out as a party to a contract but the company registration number is for a different company, which is the contracting...
UK Economic Interest Groupings (UKEIGs)This Practice Note considers the law and regulation relating to the corporate structure known as a UK Economic...
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...
Can a company registered in Germany be a corporate trustee of a charitable incorporated organisation (CIO)?For information on charitable incorporated...
Overseas companies in the UK—alteration of registered particulars, accounts and chargesWhen an overseas company opens an establishment which carries...
Overseas companies in the UK—trading disclosures and executionWhen an overseas company opens an establishment which carries on business in the United...
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
Family investment companiesInterest in the use of family investment companies (FICs) as an estate planning vehicle increased following the changes to...
Forms of business vehicle—tax summaryFORTHCOMING CHANGE: As announced at Spring Budget 2021, Finance Act 2021 provides that the corporation tax rate...
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
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