Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. A Abbreviated accountsIf...
Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. A Accounting reference period (ARP)Usually the...
This document provides accessible practical guidance and links to more comprehensive content in relation to class 1 transactions undertaken by UK companies with a premium...
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to the creation and variation of...
A Annual returnUp to and including 29 June 2016, a company (and limited liability partnership) had a duty to deliver an annual return to Companies House which complied...
A Alternative record-keepingProvisions in Part 8 of the Companies Act 2006 (CA 2006), as inserted by Schedule 5 of The Small Business, Enterprise and Employment Act 2015...
The following paragraph from the Cadbury Report has been the generally accepted definition of corporate governance since 1992: 'Corporate governance is the system by...
A ABISee Association of British Insurers. Association of British InsurersA trade association of the UK insurance industry, with a focus on corporate governance issues and...
A Alternate directorAn individual (whether another director or any other person) appointed by a director to exercise that director’s powers and carry out that director’s...
BREXIT IMPACT: The United Kingdom voted to leave the European Union. Brexit can occur either in accordance with a ratified withdrawal agreement between the UK and the EU...
B Buy 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 wish to take control...
A Alternate directorAn individual (whether another director or any other person) appointed by a director to exercise that director’s powers and carry out that director’s...
Directors, and in some cases shadow directors, owe numerous duties to a company. Many of those duties have been developed by the courts over hundreds of years from more...
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to directors’ remuneration. The...
Unlike company general meetings and annual general meetings (AGMs), there are no specific provisions in the Companies Act 2006 (CA 2006) regulating board meetings or...
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to directors’ duties and...
Brexit impact The operation of the UK listing and prospectus regime may be affected by Brexit. In particular for the purposes of this note, changes to reflect the UK’s...
The Companies Act 2006 (CA 2006) prohibits: • a public company (or its subsidiary) from giving financial assistance for the acquisition by a person of the company's...
A ABISee Association of British Insurers. Accounts meetingThe particular general meeting of the company at which its annual accounts and reports are (or are to be) laid...
D Designated memberThe member of a limited liability partnership designated pursuant to the Limited Liability Partnership Act 2000 who performs certain duties in relation...
A Accelerated depreciation Accelerated depreciation is the set of HM Revenue & Customs rules that allow businesses to deduct from their taxable income the declining value...
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to the protection of minority...
BREXIT IMPACT: Several aspects of the PSC regime will be affected by Brexit, including: • the availability of the Societas Europaea (SE) in the UK. For further details...
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to planning a takeover bid. The...
A AIMA securities market owned and operated by the London Stock Exchange plc, with lighter entry requirements and continuing obligations than the main regulated markets....
A AdministrationAn insolvency process whereby an insolvency practitioner is appointed with the aim of achieving one of the statutory objectives, where the administrator...