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 announced a revised approach to audit supervision, intended to support a high quality, resilient and trusted...
A round-up of the latest trading standards prosecutions, including the jailing of a care company owner for fraud by abuse of position involving...
The Association for Financial Markets in Europe (AFME) has urged EU policymakers to use the forthcoming Market Integration and Supervision Package...
The Association for Financial Markets in Europe (AFME) and the European Fund and Asset Management Association (EFAMA) have published a joint statement...
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
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
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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