Explore the intricacies of company incorporation and constitution, providing you with the foundational knowledge to establish and structure businesses effectively.
Tax analysis: On Legislation Day, 13 July 2026, the government published draft provisions for inclusion in Finance Bill 2027 (FB 2027, also known as...
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...
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...
Breaching the articles of associationThis Practice Note considers the unique contractual status of the articles of association between the company and its members, primarily under section 33(1) of the Companies Act 2006 (CA 2006). Various breaches of the articles are considered, with reference to
Amending the articles of associationThis Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA 2006).Why amend the articles?There are many different reasons why a company may want, or be required, to amend its
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
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
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