Company disclosures, records and registers

Receive expert guidance on accurate and timely corporate disclosures to ensure compliance and mitigate risks, covering essentials from annual filings to event-driven notifications. Master the intricacies of maintaining precise company records and registers with practical advice on meticulous documentation, ensuring your corporate clients meet legal obligations seamlessly. Equip your practice with effective tools to handle all statutory requirements and maintain transparent, well-organised corporate records crucial for regulatory compliance.

View Corporate by content type:

News
Practice notes
Precedents
Q&As

Sub Topics We Cover

Company records, registers and filing Confirmation statement Disclosure of beneficial ownership Other disclosures and compliance Trading disclosures

Latest Corporate News

QCA publishes new suite of boardroom guides

QCA publishes new suite of boardroom guides
Takeover Panel proposes reforms to address dual class share structures, IPO disclosures and share buybacks

Takeover Panel proposes reforms to address dual class share structures, IPO disclosures and share buybacks

The following Corporate news provides comprehensive and up to date legal information on Takeover Panel proposes reforms to address dual class share structures, IPO disclosures and share buybacks

ISSB consults on amendments to SASB Standards and IFRS S2 guidance

ISSB consults on amendments to SASB Standards and IFRS S2 guidance
Takeover Panel launches consultation on dual class shares, IPOs and buybacks

Takeover Panel launches consultation on dual class shares, IPOs and buybacks

Featured Corporate content

Separate legal personality and the corporate veil

Separate legal personality and the corporate veil

Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...

A company’s constitution

A company’s constitution

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—fundamentals

Allotment and issue of shares—fundamentals

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 shares

Private companies limited by shares

Private companies limited by sharesThis Practice Note summarises the main features of a private company limited by shares. It also covers key...

Practice notes

Holding an AGM of a private company or unlisted public company

Holding an AGM of a private company or unlisted public companyThis Practice Note summarises the law, guidelines and market practice relating to the...
Read More >
2nd Jun
Practice notes

Removal of a director

Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...
Read More >
30th May
Practice notes

Unlimited companies

Unlimited companiesThis Practice Note summarises the main features of an unlimited company and why an unlimited company might be used as a vehicle to...
Read More >
2nd Jun
Practice notes

Loan notes—fundamentals

Loan notes—fundamentalsThis fundamentals note considers some of the key characteristics of loan notes which may be issued by a private limited company...
Read More >
2nd Jun
Practice notes

Private equity investment—ratchets

Private equity investment—ratchetsA ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees...
Read More >
30th May
Practice notes

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration...
Read More >
30th May
Practice notes

Drag along and tag along—fundamentals

Drag along and tag along—fundamentalsDrag along and tag along rights are common provisions in private equity (PE)/venture capital (VC) and corporate...
Read More >
30th May
Practice notes

A guide to share purchase agreements

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...
Read More >
2nd Jun
Practice notes

Transfer of shares—law and procedure

Transfer of shares—law and procedureThere are a number of circumstances in which shares in a company may be transferred, the most common of which are...
Read More >
2nd Jun
Practice notes

Companies limited by guarantee

Companies limited by guaranteeWhat is a company limited by guarantee?Limited companies can be either limited by shares or by guarantee. A company...
Read More >
30th May
Practice notes

Quorum requirements for general meetings (including AGMs)

Quorum requirements for general meetings (including AGMs)This Practice Note summarises the law relating to quorum requirements for a company’s general...
Read More >
30th May
Practice notes

Company records—a company's statutory registers

Company records—a company's statutory registersThe Companies Act 2006 (CA 2006) requires companies to keep the following statutory registers:•the...
Read More >
2nd Jun
Practice notes

Fiduciary duties of directors

Fiduciary duties of directorsThis Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the...
Read More >
30th May
Practice notes

Share certificates

Share certificatesShares in a company can be issued as certificated shares or uncertificated shares.Shares issued by private companies and unlisted...
Read More >
2nd Jun
Practice notes

Issue of redeemable shares

Issue of redeemable sharesA limited company having a share capital may issue redeemable shares. Redeemable shares are a statutory concept contained in...
Read More >
2nd Jun
Practice notes

Directors’ board meetings—fundamentals

Directors’ board meetings—fundamentalsUnlike company general meetings and annual general meetings (AGMs), there are no specific provisions in the...
Read More >
30th May

Popular documents

Company records—a company's statutory registers

Company records—a company's statutory registersThe Companies Act 2006 (CA 2006) requires companies to keep the following statutory registers:•the register of members•the register of directors•the register of people with significant control (the PSC register)•the register of directors' residential

Where a trust holds shares in a company, is it necessary to list all the trustees in the relevant

Where a trust holds shares in a company, is it necessary to list all the trustees in the relevant incorporation documents or statutory registers?When referencing the ‘holding’ of company shares by a trust, it is primarily noted that a trust, not being a legal entity, cannot be registered as the

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit