Gain a thorough understanding of share capital, offering practical guidance on managing equity structures and shareholder relations.
The European Financial Reporting Advisory Group (EFRAG) has updated its non-mandatory guidance for the EU Voluntary Sustainability Reporting Standard...
The Financial Reporting Council (FRC) has published final revisions to ISA (UK) 620 on using the work of an auditor’s expert and ISAE (UK) 3000 on...
Companies House has updated its guidance on proving identity at the Post Office for the ‘Verify your identity for Companies House’ service to add a...
The Insolvency Service and Companies House have reported that three directors have been fined at City of London Magistrates’ Court, following the...
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
Issue of redeemable sharesA limited company having a share capital may issue redeemable shares. Redeemable shares are a statutory concept contained in the Companies Act 2006 (CA 2006), which includes detailed provisions relating to the terms, manner, financing and timing of their redemption.A
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 change
What are the legal consequences for a company if it registers a stock transfer form that has not been stamped and in relation of which no stamp duty has been paid?Broadly, stamp duty is payable on documents and instruments, rather than in respect of a transaction. UK stamp duty is most commonly
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