Gain a thorough understanding of share capital, offering practical guidance on managing equity structures and shareholder relations.
The European Commission has adopted revised European Sustainability Reporting Standards (ESRS), amending Commission Delegated Regulation (EU)...
This week's edition of Corporate weekly highlights includes the FCA’s consultation paper proposing changes to the UK Listing Rules for closed-ended...
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...
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...
Allotment and issue of shares—fundamentalsSTOP PRESS: A significant restructuring of the UK listing regime came into effect on 29 July 2024, which included the removal of the premium and standard listing segments and the creation of a single listing category for equity shares in commercial
What is the process for a redesignation of shares?This Q&A examines how a company may carry out a redesignation of shares, meaning a change in the name of some or all of a class of shares that it has in issue, without any change being made to the number or nominal value of those shares or any
Is it possible for bonus shares to be allotted and issued at a premium?A bonus issue of shares is the allotment and issue by a company of shares to its existing shareholders, usually on the basis that they are fully paid at the time of issue, without any payment being required by shareholders for
How to carry out a share buybackSTOP PRESS: A significant restructuring of the UK listing regime came into effect on 29 July 2024, which included the removal of the premium and standard listing segments and the creation of a single listing category for equity shares in commercial companies. The
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