A demerger is a transaction whereby a business carried on by a company within a group is taken out of that group and run under separate management but...
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
The underwriters or initial purchasers in an international securities offering will customarily require that the issuer's accountants provide one or...
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
What is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of...
The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital,...
This Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited company (target): the share purchase...
This Practice Note provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of...
How are non-small companies taxed on distributions received?Any dividend or other distribution of a company received by a company within the charge to...
Tax issues on a scrip or stock dividendWhat is a scrip dividend and why do companies make them?A scrip dividend, also referred to as a scrip or stock...
Tax on dividend reinvestment plans (DRIPs)What is a dividend reinvestment plan and why do companies offer them?A dividend reinvestment plan (DRIP) is...
Dividends—the legal frameworkCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, an increasing number of UK companies are expected...
The Chartered Governance Institute guidance note on practical issues around articles of association relating to dividend distributionsThis guidance,...
Dividends—listed and AIM companiesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice...
Waiver of dividendsA dividend is a type of distribution made by a company to its members. n relation to the law and practice relating to distributions...
Company number: [insert company number][insert company name] LIMITEDMinutes of a meeting of the board of directors (the Meeting) of [insert full name...
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