Navigating the complexities of intra-group reorganisations requires strategic insight and detailed planning. Our comprehensive resources offer practical guidance on executing private M&A transactions within corporate groups, ensuring legal compliance and efficiency. Empower your practice with expert advice on structuring deals, managing stakeholder interests, and optimising asset transfers.
The London Stock Exchange (LSE) has launched a consultation on proposed changes to the ‘AIM Rules for Companies’ and the ‘AIM Disciplinary Procedures...
The Chartered Governance Institute UK & Ireland (CGI) has published an updated guidance note on the proper purpose test governing access to companies'...
The London Stock Exchange (LSE) has launched a consultation on proposed amendments to the AIM Rules for Nominated Advisers (Nomad Rules) as part of...
This week's edition of Corporate weekly highlights includes: Companies House's publication of an equality impact assessment of its identity...
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...
Common issues in an intra-group reorganisationAn intra-group reorganisation involves the transfer of group company share capital or group assets between two or more companies in the same corporate group.Reasons for intra-group reorganisationsIntra-group reorganisations are carried out for a variety
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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
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