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.
The Data (Use and Access) Act 2025 (Commencement No 9 and Transitional and Saving Provisions) Regulations 2026, SI 2026/1015, bring into force on 30...
This week's edition of Corporate weekly highlights includes: ESMA's consultation on updated disclosure requirements under the EU Prospectus Regulation...
The European Securities and Markets Authority (ESMA) has published a consultation paper, and updated two final reports and Q&As under the EU...
The Department for Business, Innovation, Science and Trade (BIST) has launched a consultation on proposals to simplify and modernise the UK’s...
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
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—fundamentalsSTOP PRESS: A significant restructuring of the UK listing regime came into effect on 29 July 2024, which...
Private companies limited by sharesThis Practice Note summarises the main features of a private company limited by shares. It also covers key...
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
How to remove or rectify incorrect information at Companies HouseThis short guide sets out the steps that may be taken to remove or correct a filing at Companies House, how to rectify statutory books and how to report suspicious activity in relation to a company’s filings.Various methods exist
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 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
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