This Practice Note provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
This Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
What is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of...
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
The underwriters or initial purchasers in an international securities offering will customarily require that the issuer's accountants provide one or...
This Practice Note explains the cash box structure and the principles behind its use in connection with a proposed placing by a public limited company...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
IntroductionA most favoured nation (MFN) clause entitles an investor to have visibility of side letter entitlements of other investors in the private...
The Carbon Reduction Commitment Energy Efficiency Scheme (CRC) was a mandatory UK-wide trading scheme intended to incentivise large organisations to...
The CRC Energy Efficiency SchemeThe CRC Energy Efficiency Scheme (CRC Scheme) was a mandatory UK-wide emissions trading scheme in the UK that aimed to...
Post 1 October 2013On 1 October 2013, section 69 of the Enterprise and Regulatory Reform Act 2013 (ERRA 2013) came into force. For workplace accidents...
The Health and Safety at Work etc Act 1974 (HSWA 1974) applies to employers and self employed persons.The Sentencing Council (SC) produces guidance on...
The Sentencing Council (SC) produces guidance on sentencing for courts in England and Wales in the form of offence-specific sentencing guidelines for...
The CRC Energy Efficiency Scheme (the CRC Scheme) was abolished following the 2018/19 compliance year, in accordance with the announcement made by HM...
Water pollutionWater pollution can kill fish and aquatic life, impact drinking supplies, reduce water quality and pollute beaches.There are many type...
Water discharge and groundwater activitiesWater discharge activities or ground water activities offences are regulated by the Environmental Permitting...
A parent company is not responsible for the acts or omissions of its subsidiary simply by virtue of its status as parent. Each subsidiary has separate...
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