What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of...
BREXIT IMPACT: The law as set out in this Practice Note may be affected by Brexit. For further details on the potential impact of Brexit, see Impact...
This Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited company (target): the share purchase...
The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital,...
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...
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
The National Security and Investment Bill (NSI Bill) seeks to introduce a mandatory foreign direct investment (FDI) notification regime in the UK for...
Business asset disposal relief (BADR), which was called entrepreneurs' relief for tax years prior to 2020–21, is a capital gains tax (CGT) relief that...
The CRC Energy Efficiency SchemeThe CRC Energy Efficiency Scheme (CRC Scheme) was a mandatory UK-wide emissions trading scheme in the UK that aimed to...
STOP PRESS: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
The substantial shareholdings exemption (SSE) is an exemption from corporation tax on chargeable gains for certain share disposals by companies. The...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
Deal makers may look to insurance to manage a variety of risks inherent in transactions. In many situations, tax risk can be managed or eliminated in...
Warranty and Indemnity (W&I) insurance is an established risk transfer tool in private M&A transactions.For further information on the nature and use...
With the significant rise in the use of Warranty and Indemnity (W&I) insurance in private M&A transactions, lawyers are increasingly involved in the...
IP may be transferred in corporate transactions either through the sale of shares in a company holding the IP, or as part of the sale of the trade and...
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