Navigate the intricacies of company re-registration with expert insights tailored for corporate legal professionals. This resource provides comprehensive guidance on procedural requirements, statutory obligations, and strategic considerations to ensure seamless transitions and compliance. Stay ahead of regulatory changes and optimise corporate structuring with our practical advice.
The World Federation of Exchanges (WFE), the industry association for exchanges and clearing houses, has published industry-backed Transition Equity...
The Financial Reporting Council (FRC) has issued Amendments to FRS 101 Reduced Disclosure Framework – 2025/26 cycle, concluding its latest annual...
This week's edition of Corporate weekly highlights includes: details of Parliament’s withdrawal of the draft Register of Overseas Entities and LLP...
The Financial Reporting Council (FRC) published its ‘Structured Digital Reporting: Insights 2025/26’ report, identifying opportunities for UK listed...
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...
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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