Navigate the intricacies of public company takeovers with our comprehensive guidance, designed to support legal professionals through every phase of the transaction. Streamline your approach to offers, ensuring compliance and strategic execution with expert insights and up-to-date resources tailored to the corporate landscape.
Companies House has updated its guidance on the identity verification standard for Authorised Corporate Service Providers (ACSPs). The changes add...
The International Organization for Standardization (ISO) has opened a public consultation on the Draft International Standard for the ISO Net Zero...
Spotlight on Corruption has highlighted the importance of effective enforcement of Companies House’s new identity verification requirements under the...
This week's edition of Corporate weekly highlights includes: a third progress report on implementation of ECCTA 2023 published by the Department for...
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...
Irrevocable commitments and letters of intentThis Practice Note examines the law and practice on giving irrevocable commitments or undertakings or letters of intent in the context of a public company takeover (whether by way of contractual offer or scheme of arrangement) as governed by the City Code
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
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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