The principle definedCompany decisions are made by way of resolutions of the shareholders. There are three ways in which a resolution of a company may...
What is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of...
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
This Practice Note describes the legal issues that may arise where there is a gap in time between exchange/signing (at which time the share purchase...
Jurisdictions coveredThe following jurisdictions are covered in this report:Australia; Brazil; Canada; China; Denmark; France; Germany; Greece; Hong...
BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...
The principal UK requirements on anti-money laundering and know your customer checks—usually referred to as customer due diligence or CDD—at present...
ARCHIVED: This Practice Note has been archived and is not maintained.The Fourth Money Laundering Directive (4MLD), replacing the Third Directive which...
What is the FCPA and what does it prohibit?The Foreign and Corrupt Practices Act (FCPA) was enacted in 1977 and amended after complaints from industry...
The nature of the offenceThis Practice Note explains the rules relating to the jurisdiction to try allegations of bribery under the Bribery Act 2010,...
Background to the Foreign Corrupt Practices ActThe US Foreign Corrupt Practices Act (FCPA) is a broad and very well-enforced piece of legislation that...
STOP PRESS: All offenders convicted on or after 1 December 2020 must be sentenced under the provisions of the Sentencing Code, regardless of the date...
Offset arrangements arise where an additional investment, payment or other industrial, commercial or economic benefit is offered or required as part...