Navigating the complexities of restructuring and insolvency demands a strategic approach tailored to corporate entities. This guide offers essential insights and actionable advice, empowering legal professionals to adeptly manage financial distress scenarios, ensuring compliance while safeguarding client interests and assets.
This week’s edition of Corporate weekly highlights includes: the DBT’s consultation on a proposed UK corporate re-domiciliation regime and an...
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 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...
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
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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