Discover the pivotal moments and influential shifts that have shaped corporate law as we know it today. From landmark cases to regulatory evolutions, gain a comprehensive understanding of the historical context essential for informed practice and strategic decision-making in the corporate sector.
Tax analysis: The government published Finance Bill 2027, also known as Finance Bill 2026–27 (FB 2027), on 4 November 2026....
This week's edition of Corporate weekly highlights includes: the FCA's publication of Primary Market Bulletin 67; the FCA's new rules for ESG rating...
The Financial Conduct Authority (FCA) has published Primary Market Bulletin 67....
The Financial Conduct Authority (FCA) has introduced a new framework for environmental, social and governance (ESG) rating providers. It aims to...
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...
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 point
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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