Explore our comprehensive resources designed to support legal professionals navigating corporate law. From foundational overviews to in-depth analyses, our materials cover the full spectrum of corporate legal practice. Enhance your expertise with practical guidance, essential case law, and key legislative frameworks, tailored to equip you with the knowledge needed to advise clients effectively and confidently in the corporate sector.
The Financial Reporting Council (FRC) has published revised International Standards on Auditing (UK) 250 and 270, following a spring 2026...
This week's edition of Corporate weekly highlights includes: analysis of the Budget 2026, with expert commentary on the key business tax...
Tax analysis: A summary of the key business tax announcements made in the Budget on 28 October 2026. Expert comment provided by Akin Gump Strauss...
HM Treasury (HMT) has announced measures intended to save businesses almost £800 million per year in administrative and tariff costs, including...
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...
How to incorporate a public or private limited companyThis short ‘how to’ guide sets out the steps to be followed to incorporate a new public or private company limited by shares which is tailored to meet the specific requirements of the subscribers (ie first shareholders of the company) upon
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
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
0330 161 1234