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The Financial Reporting Council (FRC) has launched a consultation on proposed revisions to ISA (UK) 620 ‘Using the Work of an Auditor’s Expert’ and...
Companies House has published an equality impact assessment of its identity verification service and Registrar verification routes. The assessment...
This week's edition of Corporate weekly highlights includes the issuing of FRS 101 amendments by the FRC, the publication of the WFE’s draft...
The World Federation of Exchanges (WFE), the industry association for exchanges and clearing houses, has published industry-backed Transition Equity...
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...
AIM Rules for Companies—rules 12, 13, 14, 15 and 16—disclosure of corporate transactionsThis Resource Note outlines the main provisions of Rules 12, 13, 14, 15 and 16 of the AIM Rules for Companies (AIM Rules), which deal with the disclosure of corporate transactions by an AIM company. It highlights
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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