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.
This week’s edition of Corporate weekly highlights includes: the DBT’s consultation on a proposed UK corporate re-domiciliation regime and an...
The Insolvency Service has published guidance outlining director responsibilities for ensuring company compliance and the potential consequences of...
The Financial Reporting Council (FRC) has published its Plan and Budget for 2026–27, introducing a new Audit Supervision Approach with more...
The Financial Conduct Authority (FCA) has published Handbook Notice No 139, which includes changes to the FCA Handbook and other material made by the...
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
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
Which resolutions must be filed at Companies House? Is it possible to redact a resolution so as to protect commercially sensitive information?Not every resolution passed by the members of a company needs to be filed at Companies House. In accordance with sections 29–30 of the Companies Act 2006 (CA
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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