Gain essential guidance and practical insights on corporate closures. From voluntary striking off to compulsory dissolution, discover effective strategies for managing company exits with robust compliance. Stay informed on company restoration procedures post-dissolution, including legal frameworks, application processes, and key compliance considerations. Equip your practice with expert resources and detailed, actionable advice tailored to handle both striking off and restoration processes seamlessly.
The Financial Reporting Council (FRC) has published revised International Standards on Auditing (UK) 250 and 270, following a spring 2026...
This week's edition of Corporate weekly highlights includes: analysis of the Budget 2026, with expert commentary on the key business tax...
Tax analysis: A summary of the key business tax announcements made in the Budget on 28 October 2026. Expert comment provided by Akin Gump Strauss...
HM Treasury (HMT) has announced measures intended to save businesses almost £800 million per year in administrative and tariff costs, including...
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...
Can a company return its share capital as part of the strike off and dissolution procedure? If not, are there any quick, cheap and simple ways of returning capital to shareholders before the strike off?It is not possible to combine a return of capital of a limited company to shareholders with the
Does a company have to file a form MR04 to release all historic charges before applying for voluntary strike off?There is no requirement under the Companies Act 2006 for a company to notify Companies House of the satisfaction of a charge or file a form MR04 prior to filing a form DS01 to strike off
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
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