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Practice notes
This Practice Note provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
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9th Nov
Practice notes
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...
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Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 12th Jan
Precedents
Definitions Delete the existing definition of ‘Consideration’ in Precedent: Share purchase agreement—pro-buyer—corporate...
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9th Nov
Practice notes
This Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope of the...
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
What is an unregistered company?An unregistered company is a rare form of incorporated company that is not formed or registered under the Companies...
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9th Nov
Practice notes
The underwriters or initial purchasers in an international securities offering will customarily require that the issuer's accountants provide one or...
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Produced in partnership with Peter Kohl of Hogan Lovells International LLP 12th Jan
Practice notes
This Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
This Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as defined) may be removed.It does not...
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9th Nov
Practice notes
This Practice Note is part of the Share purchase transaction toolkit.In order to effect all aspects of the transaction, each share purchase...
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9th Nov
Practice notes
This Practice Note examines the law and practice on giving irrevocable commitments or undertakings or letters of intent in the context of a public...
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9th Nov
Precedents
Please note that this precedent is for information only and is a memorandum setting out the details of the Model Code that was contained in the...
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9th Nov
Practice notes
This Practice Note outlines the written resolution method directors may adopt to take decisions instead of holding board meetings. It also considers...
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9th Nov
Precedents
DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see...
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9th Nov
Practice notes
As a corporation (as defined) has no physical presence, it must appoint an individual to attend and act on its behalf at a general meeting of a...
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9th Nov

Most recent Corporate introductory materials content

Practice notes
A minority member in a company does not have much power to influence its management or any majority member(s) and, therefore, sometimes their...
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8th Apr
Practice notes
In accordance with Part 15 of the Companies Act 2006 (CA 2006) all companies must produce accounts, but the statutory requirements to be met in...
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8th Apr
Practice notes
AAccounts date dealOn an accounts date deal for a share purchase, the buyer will determine the purchase price by reference to the previous set of...
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8th Apr
Practice notes
AAnnual returnUp to and including 29 June 2016, a company (and limited liability partnership) had a duty to deliver an annual return to Companies...
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8th Apr
Practice notes
References in this glossary to Rules and Notes are to the rules of, and notes to, The City Code on Takeovers and Mergers (Code) and references to the...
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8th Apr
Practice notes
This note provides an oversight of the law and practice relating to company constitution, with links to relevant commentary and...
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8th Apr
Practice notes
It is important that the most appropriate form of vehicle is chosen to carry on a business; the choice of vehicle may have a bearing on the business’s...
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8th Apr
Practice notes
AAlternate directorAn individual (whether another director or any other person) appointed by a director to exercise that director’s powers and carry...
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8th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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8th Apr
Practice notes
It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. Therefore, a company must...
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Produced in partnership with Christopher Field of Dechert 8th Apr
Practice notes
AAlternative record-keepingProvisions in Part 8 of the Companies Act 2006 (CA 2006), as inserted by Schedule 5 of The Small Business, Enterprise and...
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8th Apr
Practice notes
AAlternate directorAn individual (whether another director or any other person) appointed by a director to exercise that director’s powers and carry...
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8th Apr
Practice notes
BBuy outThis is the purchase of a company or a controlling interest in a corporation’s shares. This often happens when a company’s existing managers...
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8th Apr
Practice notes
AAIMA securities market owned and operated by the London Stock Exchange plc, with lighter entry requirements and continuing obligations than the main...
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8th Apr
Practice notes
AABISee Association of British Insurers.Accounts meetingThe particular general meeting of the company at which its annual accounts and reports are (or...
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8th Apr
Practice notes
The Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance for the acquisition by a person of...
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8th Apr
Practice notes
AAdministrative restorationThe administrative restoration procedure was introduced by the Companies Act 2006 (CA 2006) as a simpler way to restore a...
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8th Apr
Practice notes
AArticles of associationGenerally referred to simply as the articles. The principal constitutional document of a company (see also Memorandum of...
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8th Apr
Practice notes
Brexit impactThe UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and...
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8th Apr
Practice notes
This Practice Note contains links to our public company takeovers quiz, which tests users’ knowledge on various aspects of the UK takeover regime. The...
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8th Apr

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