The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
Sub-division and consolidation of sharesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...
Takeover Code—Rule 34—Right of withdrawalThis Resource Note outlines the main provisions of Rule 34 of The City Code on Takeovers and Mergers (Code),...
Companies Act 1985 and Table AThis Practice Note provides useful links to various versions of the Companies Act 1985 (CA 1985), the tables of destinations and origins for the Companies Act 2006 (CA 2006) and Table A articles (being the articles of association that are available by default to
How to restore a company to the register—court procedureThis short guide sets out the steps to be followed to restore a company to the register by court procedure in accordance with section 1029 of the Companies Act 2006 (CA 2006). The court procedure for restoration of a company must be used if the
Companies Act 2006—history and approach to implementationThe Companies Act 2006 (CA 2006) embodies the most wide-ranging reform of company law in over 20 years. It was brought into force on a staggered basis over a period of around three years and its final provisions came into effect on 1 October
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
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