Discover essential insights on structuring share incentive schemes to attract, retain, and motivate top talent within corporate frameworks. Our practical guidance offers clear, authoritative advice on navigating the complexities of share incentives, ensuring compliance and aligning with your clients' strategic goals. Equip yourself with expertise to craft effective, tailored solutions that drive business success.
Companies House (CH) has updated its OS CH01 guidance. The update clarifies that the address for a UK establishment of an overseas company must be the...
The Financial Conduct Authority (FCA) has published Handbook Notice No 144, which contains changes to the Handbook made by the FCA board on 30 July...
The Financial Reporting Council (FRC) has published a provision 29 mythbuster on cyber controls, prepared in consultation with the Department for...
This week's edition of Corporate weekly highlights includes: Companies House's updated Post Office identity verification guidance introducing a 21-day...
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...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
0330 161 1234