Navigate the complexities of structuring effective business alliances. Our in-depth resources provide practical guidance and expert insights for crafting, managing, and dissolving partnerships. Ensure you're equipped with the best strategies to handle disputes, compliance issues, and financial arrangements, fostering robust and successful collaborative ventures.
The Financial Reporting Council (FRC) published its ‘Structured Digital Reporting: Insights 2025/26’ report, identifying opportunities for UK listed...
The Financial Services Regulatory Initiatives Forum (FSRIF) has published the tenth edition of the Regulatory Initiatives Grid, aiming to inform...
Companies House has published its 2026–27 Business Plan and accompanying statement of priorities, setting out measures to strengthen the integrity of...
Parliament has withdrawn the draft Register of Overseas Entities (Protection and Trusts) and Limited Liability Partnerships (Application of Company...
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...
How do you document the sale and purchase of a limited liability partnership?We have assumed that the relevant limited liability partnership (LLP) is established in England and Wales.There are two options for the sale and purchase of an LLP. The first option is for the members of an LLP to transfer
What is the procedure for transferring an interest in an English limited partnership to a new limited partner?Limited partnershipsA limited partner may assign its interest in a limited partnership, subject to the general partner's consent and any contrary agreement between the limited partners. The
Can an LLP be treated as a subsidiary or subsidiary undertaking of a company?Can an LLP be a subsidiary of a company?Section 1159(1) of the Companies Act 2006 (CA 2006) provides that a company is a ‘subsidiary’ of another company, its ‘holding company’, if that holding company:•holds a majority of
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
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