Explore the intricacies of company incorporation and constitution, providing you with the foundational knowledge to establish and structure businesses effectively.
The Financial Reporting Council (FRC) has revised three UK auditing standards—ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720—following a public...
Companies House has updated its guidance on the identity verification standard for Authorised Corporate Service Providers (ACSPs). The changes add...
The International Organization for Standardization (ISO) has opened a public consultation on the Draft International Standard for the ISO Net Zero...
Spotlight on Corruption has highlighted the importance of effective enforcement of Companies House’s new identity verification requirements under 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...
Did Companies Act 2006 drop the requirement for a public limited company to have at least two members from 1 October 2007, and can a plc incorporated prior to 1 October 2007 become a single member company if the articles do not specifically state the company must have two or more members?The
A company’s constitutionThis Practice Note explains what a company’s constitution is. It centres on the integral part of a company’s constitution; the articles of association. It considers the definition of a company’s constitution under the Companies Act 2006, covers the nature of the articles of
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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