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Companies House (CH) has updated its OS CH01 guidance. The update clarifies that the address for a UK establishment of an overseas company must be the...
The Financial Reporting Council (FRC) has published a provision 29 mythbuster on cyber controls, prepared in consultation with the Department for...
This week's edition of Corporate weekly highlights includes: Companies House's updated Post Office identity verification guidance introducing a 21-day...
Restructuring & Insolvency analysis: The High Court held that the assignment by Serisys Ltd (Serisys) of valuable intellectual property to a group...
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
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
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