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 Institute of Chartered Accountants of Scotland (ICAS) has responded to HMRC consultation on modernising the taxation of company distributions and...
This week's edition of Corporate weekly highlights includes: the FCA's new sustainability disclosure requirements for listed issuers, applying UK...
The Financial Conduct Authority (FCA) has published a primary market checklist for issuers preparing a transfer of listing circular for FCA approval...
The Financial Conduct Authority (FCA) has published Primary Market Bulletin 66....
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 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
Limited partnerships—fundamentalsThis fundamentals note considers some of the key characteristics of limited partnerships established in England under the Limited Partnerships Act 1907 (LPA 1907).What is a limited partnership?A limited partnership is a form of partnership vehicle created under 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
Limited liability partnership agreement—law firmSTOP PRESS—Impact of the Retained EU Law (Revocation and Reform) Act 2023: This document contains references to retained EU law (REUL) and associated terms introduced by the European Union (Withdrawal) Act 2018 in connection with Brexit. From 1 January
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