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The Insolvency Service has published guidance outlining director responsibilities for ensuring company compliance and the potential consequences of...
The Financial Reporting Council (FRC) has published its Plan and Budget for 2026–27, introducing a new Audit Supervision Approach with more...
The Financial Conduct Authority (FCA) has published Handbook Notice No 139, which includes changes to the FCA Handbook and other material made by the...
The International Sustainability Standards Board (ISSB) has launched a consultation on proposed amendments to three Sustainability Accounting...
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
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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