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The Financial Conduct Authority (FCA) has published Handbook Notice No 139, which includes changes to the FCA Handbook and other material made by the...
This week's edition of Corporate weekly highlights includes: FRC introduces a revised approach to audit supervision, Gardner Aerospace Holdings Ltd...
The Financial Reporting Council (FRC) has launched a re-consultation on proposed revisions to International Standard on Auditing (ISA) (UK) 250 and...
The Department for Business and Trade (DBT) has launched a consultation on the design of a UK corporate re-domiciliation regime, seeking views on a...
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...
What is a retail offer in the context of an IPO or secondary offer?A retail investor is an individual investor who buys and sells shares for their own account. Retail investors typically invest in small amounts of shares and trade infrequently. A retail investor can be distinguished from an
Intention to float announcements in Main Market and AIM IPOsWhat is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of its proposed initial public offer (IPO). Issuing an ITF is not a legal requirement but
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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