Q&As Corporate

View Corporate by content type:

News
Practice notes
Precedents
Q&As

Sub Topics We Cover

Q&As

Latest Corporate News

BIST and HMT publish regulatory review response including Companies House profit and loss filing pause

BIST and HMT publish regulatory review response including Companies House profit and loss filing pause

The Department for Business, Innovation, Science and Trade (BIST) and HM Treasury (HMT) have published the government's response to the Small Business...

HMT announces corporate reporting reforms and Companies House filing pause

HMT announces corporate reporting reforms and Companies House filing pause

HM Treasury (HMT) has announced measures intended to save businesses almost £800 million per year in administrative and tariff costs, including...

FCA publishes Handbook Notice 145

FCA publishes Handbook Notice 145

The Financial Conduct Authority (FCA) has published Handbook Notice No 145, which contains changes made by the FCA board on 24 September 2026 and 22...

Corporate weekly highlights—22 October 2026

Corporate weekly highlights—22 October 2026

This week's edition of Corporate weekly highlights includes: ESMA’s finalisation of revised EU MAR guidelines on delayed disclosure of inside...

Featured Corporate content

Separate legal personality and the corporate veil

Separate legal personality and the corporate veil

Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...

A company’s constitution

A company’s constitution

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—fundamentals

Allotment and issue of shares—fundamentals

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 shares

Private companies limited by shares

Private companies limited by sharesThis Practice Note summarises the main features of a private company limited by shares. It also covers key...

Practice notes

Holding an AGM of a private company or unlisted public company

Holding an AGM of a private company or unlisted public companyThis Practice Note summarises the law, guidelines and market practice relating to the...
Read More >
2nd Jun
Practice notes

Removal of a director

Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...
Read More >
30th May
Practice notes

Unlimited companies

Unlimited companiesThis Practice Note summarises the main features of an unlimited company and why an unlimited company might be used as a vehicle to...
Read More >
2nd Jun
Practice notes

Loan notes—fundamentals

Loan notes—fundamentalsThis fundamentals note considers some of the key characteristics of loan notes which may be issued by a private limited company...
Read More >
2nd Jun
Practice notes

Private equity investment—ratchets

Private equity investment—ratchetsA ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees...
Read More >
30th May
Practice notes

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration...
Read More >
30th May
Practice notes

Drag along and tag along—fundamentals

Drag along and tag along—fundamentalsDrag along and tag along rights are common provisions in private equity (PE)/venture capital (VC) and corporate...
Read More >
30th May
Practice notes

A guide to share purchase agreements

A guide to share purchase agreementsThis Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited...
Read More >
2nd Jun
Practice notes

Transfer of shares—law and procedure

Transfer of shares—law and procedureThere are a number of circumstances in which shares in a company may be transferred, the most common of which are...
Read More >
2nd Jun
Practice notes

Companies limited by guarantee

Companies limited by guaranteeWhat is a company limited by guarantee?Limited companies can be either limited by shares or by guarantee. A company...
Read More >
30th May
Practice notes

Quorum requirements for general meetings (including AGMs)

Quorum requirements for general meetings (including AGMs)This Practice Note summarises the law relating to quorum requirements for a company’s general...
Read More >
30th May
Practice notes

Company records—a company's statutory registers

Company records—a company's statutory registersThe Companies Act 2006 (CA 2006) requires companies to keep the following statutory registers:•the...
Read More >
2nd Jun
Practice notes

Fiduciary duties of directors

Fiduciary duties of directorsThis Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the...
Read More >
30th May
Practice notes

Share certificates

Share certificatesShares in a company can be issued as certificated shares or uncertificated shares.Shares issued by private companies and unlisted...
Read More >
2nd Jun
Practice notes

Issue of redeemable shares

Issue of redeemable sharesA limited company having a share capital may issue redeemable shares. Redeemable shares are a statutory concept contained in...
Read More >
2nd Jun
Practice notes

Directors’ board meetings—fundamentals

Directors’ board meetings—fundamentalsUnlike company general meetings and annual general meetings (AGMs), there are no specific provisions in the...
Read More >
30th May

Popular documents

Can a director grant a power of attorney to another director?

Can a director grant a power of attorney to another director?This Q&A considers whether a director is able to grant a power of attorney to another director of the same company in light of the general rule that a director cannot delegate the functions of his office.Generally, the office of director

What is the procedure for reconstitution of a company's statutory books that have been lost/destroyed?

What is the procedure for reconstitution of a company's statutory books that have been lost/destroyed?Due diligenceIn this Q&A we have assumed that the company in question is a private company limited by shares.If a company has lost all statutory books, or they have been destroyed, the company will

Priority between loss reliefs in loss making companies

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

What is the difference between an appeal and a review?

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