The following Corporate news provides comprehensive and up to date legal information on Corporate weekly highlights—1 May 2025
The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
Sub-division and consolidation of sharesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...
Takeover Code—Rule 34—Right of withdrawalThis Resource Note outlines the main provisions of Rule 34 of The City Code on Takeovers and Mergers (Code),...
Allotment and issue of shares—fundamentalsA company’s share capital comprises the number of shares it has allotted and issued to shareholders at any given time.Subject to certain exceptions, the directors of a company must not exercise any power of the company to allot shares in the company (or to
Sub-division and consolidation of sharesSTOP PRESS—Impact of the Retained EU Law (Revocation and Reform) Act 2023: This document contains references to retained EU law (REUL) and associated terms introduced by the European Union (Withdrawal) Act 2018 in connection with Brexit. From 1 January 2024,
Share certificatesShares in a company can be issued as certificated shares or uncertificated shares.Shares issued by private companies and unlisted public companies are usually held in certificated form, while shares in listed companies and AIM companies are usually held in uncertificated
What is a share premium account and how may sums in it be used?The Companies Act 2006 (CA 2006) provides that each share in a limited company must have a fixed nominal value, eg, £1.There are no statutory or other restrictions on the issue of shares at a 'premium' (that is, at more than their
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