Unlock the complexities of establishing robust and compliant collaborative business relationships. Designed for corporate legal professionals, our expert guidance navigates you through the intricacies of joint venture agreements, ensuring strategic alliances are structured to maximise efficiency and mitigate risk. Stay ahead in the dynamic landscape of corporate law with our comprehensive insights and practical solutions.
The World Federation of Exchanges (WFE), the industry association for exchanges and clearing houses, has published industry-backed Transition Equity...
The Financial Reporting Council (FRC) has issued Amendments to FRS 101 Reduced Disclosure Framework – 2025/26 cycle, concluding its latest annual...
This week's edition of Corporate weekly highlights includes: details of Parliament’s withdrawal of the draft Register of Overseas Entities and LLP...
The Financial Reporting Council (FRC) published its ‘Structured Digital Reporting: Insights 2025/26’ report, identifying opportunities for UK listed...
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...
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
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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