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.
Corporate analysis: The Code Committee of the Takeover Panel (Panel) has published a consultation paper, PCP 2026/1. The consultation proposes a broad...
The Takeover Panel’s Code Committee has launched a consultation on miscellaneous amendments to the Takeover Code. The proposals are intended to...
The Financial Reporting Council (FRC) has published the latest list of signatories to the UK Stewardship Code, confirming that 191 organisations meet...
This week's edition of Corporate weekly highlights includes revised EU sustainability reporting standards, a new House of Lords human rights and...
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...
Does a PSC register need to be updated twice on a transfer of shares (to reflect the initial transfer of equitable title, and subsequently, the transfer of legal title)?The exact formalities for dealing with the PSC requirements in the period between execution of a share transfer agreement and the
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
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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