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Practice notes
Companies limited by guaranteeWhat is a company limited by guarantee?Limited companies can be either limited by shares or by guarantee. A company...
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19th May
Practice notes
Co-operative and community benefit societiesWhat is a co-operative or community benefit society?A co-operative society or community benefit society...
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19th May
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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19th May
Practice notes
AIM Rules for Companies—Rules 12, 13, 14, 15 and 16—disclosure of corporate transactionsThis Resource Note outlines the main provisions of Rules 12,...
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19th May
Practice notes
Disclosure Guidance and Transparency Rules requirements—the annual financial reportThis Practice Note discusses the requirements of the Disclosure...
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Produced in partnership with Tessa Park of Moore Kingston Smith 19th May
Practice notes
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...
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19th May
Practice notes
Authorised share capital—continued relevanceThe allotment of shares is governed by the Companies Act 2006 (CA 2006). The requirements that apply...
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19th May
Practice notes
Returning capital to shareholders—B share schemesWhat is a B share scheme and why is it used?A B share scheme is one method used by UK companies to...
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Produced in partnership with Glafkos Tombolis 19th May
Practice notes
Disclosure Guidance and Transparency Rules trackerLast updated March 2021Tracker overviewThis Disclosure Guidance and Transparency Rules (DTR) tracker...
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19th May
Practice notes
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),...
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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
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
Quasi-loans to directors, connected persons and related arrangements—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains...
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19th May
Practice notes
Drafting and negotiating ancillary documents in a share purchase transactionThis Practice Note is part of the Share purchase transaction toolkit.In...
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19th May
Practice notes
Class rights and variation of class rightsA company having a share capital may have separate classes of shares. As a general rule, a type of share...
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19th May
Practice notes
Matters reserved for the boardThe UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) sets out standards of good...
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19th May

Most recent Other forms of business vehicle content

Practice notes
The nature of a limited liability partnership and its legal frameworkA limited liability partnership (LLP) is not a partnership but a body corporate...
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22nd Jul
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 22nd Jul
Practice notes
Charitable incorporated organisationsFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
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9th Jul
Practice notes
The nature of a limited partnership and its legal frameworkSources of limited partnership lawThe main body of law governing a limited partnership...
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6th Jul
Practice notes
The nature of a general partnership and its legal frameworkSources of partnership lawThe main body of law governing a general partnership formed under...
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24th Jun
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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22nd Jun
Q&As
What options are available to enable an unincorporated association to dissolve when its constitution contains no provisions on dissolution and there...
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21st Jun
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 10th Jun
Practice notes
European Economic Interest Groupings (EEIGs)The availability of the European Economic Interest Grouping (EEIG) in the UK has been significantly...
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9th Jun
Practice notes
European companies—alteration of registered particulars, ongoing administration and transfer of registered officeThe availability of the Societas...
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9th Jun
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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9th Jun
Practice notes
European companies—an introductionThe availability of the Societas Europaea (SE) in the UK has been significantly impacted by Brexit. Any SE still...
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9th Jun
Practice notes
European companies—winding up, liquidation, insolvency and conversion to PLCThe availability of the Societas Europaea (SE) in the UK has been...
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9th Jun
Practice notes
European companies—formationThe availability of the Societas Europaea (SE) in the UK has been significantly impacted by Brexit. Any SE still...
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9th Jun
Q&As
Why does the FCA guidance on co-operative and community benefit societies say that a society ‘may’ be treated as an unincorporated association upon...
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5th Jun
Q&As
Are there any restrictions set out in the Co-operative and Community Benefit Societies Act 2014 on the admission of members to a CCBS?Section 14 of...
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5th Jun
Q&As
Can a CIC be a partner in a general partnership?The principal legislation governing Community Interest Companies (CICs) is contained in:•Companies Act...
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Produced in partnership with Clive Blackwood of Lamb Chambers 5th Jun
Q&As
What do I need to know about the European Commission's proposals for a single-member private company?Following the withdrawal of the proposal for a...
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5th Jun
Q&As
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...
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5th Jun

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