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Practice notes
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...
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19th May
Practice notes
De facto and shadow directorsDefinition of 'director'The Companies Act 2006 (CA 2006) broadly defines a director as 'any person occupying the position...
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19th May
Practice notes
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...
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19th May
Practice notes
Alternate directorsThis Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
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Produced in partnership with Professor Brenda Hannigan of University of Southampton 19th May
Practice notes
The Prospectus Regulation—key changes in comparison to the Prospectus Directive regimeThis Practice Note provides an overview of the implementation of...
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19th May
Q&As
Can a capital contribution/gift by a shareholder be treated as distributable reserves?The issue is whether capital contributions or gifts by a...
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Produced in partnership with Brenda Hannigan of Southampton University 19th May
Practice notes
The Transparency DirectiveThis Practice Note provides an overview of the implementation of and key changes introduced by the EU Transparency Directive...
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Produced in partnership with Mr Darragh Connell of Forum Chambers 19th May
Practice notes
Sub-division and consolidation of sharesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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19th May
Practice notes
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
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19th May
Practice notes
General meetings—notice requirements for private and unlisted public companiesA general meeting must satisfy certain requirements set out in the...
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19th May
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
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19th May
Q&As
Will a redesignation of shares constitute a variation of class rights?A redesignation of shares involves a change in the name of some or all of a...
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Produced in partnership with Julian Henwood of Gowling WLG 19th May
Q&As
What is the process for a redesignation of shares?This Q&A examines how a company may carry out a redesignation of shares, meaning a change in the...
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19th May
Practice notes
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
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19th May

Most recent Companies and other forms of business vehicle content

Q&As
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...
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16th Sep
Q&As
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...
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13th Sep
Practice notes
Brexit—European entitiesAt 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified...
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9th Sep
Practice notes
UK Economic Interest Groupings (UKEIGs)This Practice Note considers the law and regulation relating to the corporate structure known as a UK Economic...
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8th Sep
Practice notes
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...
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3rd Sep
Q&As
Can a company registered in Germany be a corporate trustee of a charitable incorporated organisation (CIO)?For information on charitable incorporated...
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2nd Sep
Practice notes
Registration of overseas companies in the UKCoronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other...
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2nd Sep
Practice notes
Forms of business vehicle—fundamentalsIt is important that the most appropriate form of vehicle is chosen to carry on a business; the choice of...
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2nd Sep
Practice notes
Overseas companies in the UK—alteration of registered particulars, accounts and chargesWhen an overseas company opens an establishment which carries...
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2nd Sep
Practice notes
Overseas companies in the UK—trading disclosures and executionWhen an overseas company opens an establishment which carries on business in the United...
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2nd Sep
Q&As
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...
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1st Sep
Practice notes
The withdrawn proposals for a European private company and a single-member private companyBackground—the proposal for a European private company...
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1st Sep
Q&As
Is it possible for a Community Benefit Society registered under the Co-operative and Community Benefit Societies Act 2014 to issue shares at a...
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26th Aug
Q&As
Once a public limited company has been converted to an Societas Europaea is it the same legal entity?A Societas Europaea (SE) is a public limited...
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23rd Aug
Practice notes
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 16th Aug
Practice notes
Family investment companiesInterest in the use of family investment companies (FICs) as an estate planning vehicle increased following the changes to...
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Produced in partnership with Deborah Clark of Mills and Reeve LLP 16th Aug
Practice notes
Forms of business vehicle—tax summaryFORTHCOMING CHANGE: As announced at Spring Budget 2021, Finance Act 2021 provides that the corporation tax rate...
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15th Aug
Precedents
Rules—co-operative or community benefit societies (CCBS)—drafting guide1NameThe name of the society is “[insert full name of society]...
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12th Aug
Practice notes
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
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12th Aug
Practice notes
Companies and other forms of business vehicle—glossary of termsAArticles of associationGenerally referred to simply as the articles. The principal...
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12th Aug

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