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This week's edition of Corporate weekly highlights includes: updated HMLR guidance on dissolved overseas entities, the FCA's assessment of T+1...
HM Land Registry (HMLR) has updated Practice Guide 78—Overseas entities. A new section entitled Dissolution of overseas entities has been added to...
The Financial Conduct Authority (FCA) has published a blog by Jamie Bell, Head of Capital Markets, assessing market participant readiness for the UK's...
Commission Delegated Regulation (EU) 2026/1061, amending Delegated Regulation (EU) 2019/980 on the format, content, scrutiny and approval of...
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 might a member of an LLP transfer or assign their partnership interest to a new member?Transfer of interest in LLP by deedA limited liability partnership (LLP) does not have directors, shareholders or partners, it has members. The members of an LLP are the persons who have subscribed their names
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
In a two-person partnership, can one partner retire and a new partner be admitted simultaneously without resulting in the partnership dissolving, and would it be sensible for the admission and retirement to be dealt with in two separate documents?If a partnership experiences a change in its
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
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