Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
AIM Rules for Companies—Rules 12, 13, 14, 15 and 16—disclosure of corporate transactionsThis Resource Note outlines the main provisions of Rules 12,...
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
Takeover Code—Rule 34—Right of withdrawalThis Resource Note outlines the main provisions of Rule 34 of The City Code on Takeovers and Mergers (Code),...
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...
Quasi-loans to directors, connected persons and related arrangements—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains...
The nature of a limited liability partnership and its legal frameworkA limited liability partnership (LLP) is not a partnership but a body corporate...
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
Charitable incorporated organisationsFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
The nature of a general partnership and its legal frameworkSources of partnership lawThe main body of law governing a general partnership formed under...
Forms of business vehicle—tax summaryFORTHCOMING CHANGE: As announced at Spring Budget 2021, Finance Act 2021 provides that the corporation tax rate...
What options are available to enable an unincorporated association to dissolve when its constitution contains no provisions on dissolution and there...
Family investment companiesInterest in the use of family investment companies (FICs) as an estate planning vehicle increased following the changes to...
Can a CIC be a partner in a general partnership?The principal legislation governing Community Interest Companies (CICs) is contained in:•Companies Act...
If you have been trading as a sole trader and wish to change your business structure and start trading as a company, whom do you have to notify about...
Sign-in
Help
In-house
