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 Financial Reporting Council (FRC) has launched a consultation on proposed revisions to ISA (UK) 620 ‘Using the Work of an Auditor’s Expert’ and...
Companies House has published an equality impact assessment of its identity verification service and Registrar verification routes. The assessment...
This week's edition of Corporate weekly highlights includes the issuing of FRS 101 amendments by the FRC, the publication of the WFE’s draft...
The World Federation of Exchanges (WFE), the industry association for exchanges and clearing houses, has published industry-backed Transition Equity...
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
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
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