Delve into corporate restructuring with our expert guidance. Whether you’re advising on the intricacies of separating business units, asset transfers, or managing stakeholder interests, our resources provide clear, practical advice to ensure a smooth and compliant process. Empower your practice with the knowledge to streamline operations, mitigate risks, and achieve successful outcomes for your clients.
The Financial Conduct Authority (FCA) has launched a consultation on targeted changes to the UK Listing Rules for closed-ended investment funds to...
This week's edition of Corporate weekly highlights includes a call for enforcement of Companies House reforms by Spotlight on Corruption, an update by...
The Financial Reporting Council (FRC) has published a staff guidance note explaining that companies whose shares are traded on the Private...
The Financial Reporting Council (FRC) has revised three UK auditing standards—ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720—following a public...
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
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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