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.
The Financial Reporting Council (FRC) has brought its revised Audit Enforcement Procedure (AEP) into effect from 1 July 2026. The FRC published the...
The Financial Conduct Authority (FCA) has launched a consultation on targeted changes to the UK Listing Rules for closed-ended investment funds to...
This week's edition of Corporate weekly highlights includes a call for enforcement of Companies House reforms by Spotlight on Corruption, an update by...
The Financial Reporting Council (FRC) has published a staff guidance note explaining that companies whose shares are traded on the Private...
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...
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
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance
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