This Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
What is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of...
This Practice Note explains the cash box structure and the principles behind its use in connection with a proposed placing by a public limited company...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
A demerger is a transaction whereby a business carried on by a company within a group is taken out of that group and run under separate management but...
This Practice Note describes the legal issues that may arise where there is a gap in time between exchange/signing (at which time the share purchase...
This Practice Note considers the unique contractual status of the articles of association between the company and its members, primarily under s 33(1)...
Termination of membershipA person will cease to be a member of a limited liability partnership (LLP) by death, dissolution or otherwise in accordance...
A UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a partnership (ie it...
This Practice Note sets out the general treatment of partnerships for stamp duty land tax (SDLT) purposes, including what amounts to a partnership for...
A partnership is not a legal entity but is a relationship between partners. It is defined in the Partnership Act 1890 (PA 1890) as ‘the relation which...
Private fund limited partnershipsFrom 6 April 2017 with the entry into force of the Legislative Reform (Private Fund Limited Partnerships) Order 2017...
Certain aspects of the UK audit regime may be affected by Brexit. For further details about the audit framework after the end of the Brexit transition...
Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework...
This Practice Note considers the acts typically carried out by limited liability partnerships incoprorated under English law (LLPs) in the context of...
This Practice Note considers the acts typically carried out by limited partnerships (LPs) in the context of finance transactions and covers the steps...
This Practice Note considers the of acts typically carried out by English law partnerships in the context of finance transactions and covers the steps...
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