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 European Commission has launched a consultation seeking feedback on a draft delegated regulation revising the European Sustainability Reporting...
The European Commission has opened a four-week public consultation on a proposed draft delegated regulation establishing voluntary sustainability...
The European Securities and Markets Authority (ESMA) has published a call for evidence (CfE) presenting a data-driven analysis of the evolution of...
The Financial Reporting Council (FRC) has published its final revisions to ISA (UK) 240 on auditors’ responsibilities relating to fraud and ISA (UK)...
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...
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
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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