The Insolvency Service has published guidance outlining director responsibilities for ensuring company compliance and the potential consequences of...
The Financial Reporting Council (FRC) has published its Plan and Budget for 2026–27, introducing a new Audit Supervision Approach with more...
The Financial Conduct Authority (FCA) has published Handbook Notice No 139, which includes changes to the FCA Handbook and other material made by the...
The International Sustainability Standards Board (ISSB) has launched a consultation on proposed amendments to three Sustainability Accounting...
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 difference between a traded company, a quoted company, and a listed company?The terms ‘traded company’, ‘quoted company’ and ‘listed company’ are often confused or used interchangeably. They do however have specific definitions for specific contexts.Traded companyThe Companies Act 2000
Is a shareholder resolution required before a company can make an interest-free loan to another entity?This Q&A looks at whether the directors of an English private limited company incorporated under the Companies Act 2006 (CA 2006) can approve the making of an interest-free loan to another
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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