Navigating the world of corporate members requires a solid understanding of the legal frameworks that govern shareholders, partnerships, and LLC members. This topic provides practical and up-to-date guidance to assist you in advising clients on their rights, responsibilities, and the intricacies of corporate membership structures. Stay informed on best practices and enhance your advisory capabilities with expert insights tailored to the corporate legal space.
The following Tax news provides comprehensive and up to date legal information on Legislation Day: Draft Finance Bill 2026—Tax analysis
The following Environment news provides comprehensive and up to date legal information on Market Standards Trend Report—trends in sustainability disclosures in corporate reporting
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 an affiliate or an affiliated person?The definition of ‘affiliate’ or ‘affiliated’ in relation to corporate relationships will depend on the context in which a particular relationship arises.The definition of an ‘affiliated company’ in the context of financial services (in the FCA Handbook)
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
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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