Understanding the intricacies of transactions on the Main Market is made easier with our comprehensive guidance. Our resources provide expert insights, practical tools, and detailed analysis specifically designed for legal teams specialising in corporate finance. Stay informed with the latest regulatory updates, best practices, and strategic advice to effectively manage public offerings, listings, and compliance requirements on the Main Market.
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...
When is a private company allowed to offer shares to the public? Would an offer to several investors or a group of high net worth individuals be construed as an offer to the public?Prohibition of public offers by private company (Companies Act 2006, Part 20, Chapter 1)Under section 755(1) of the
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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