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.
Corporate analysis: Mr Justice Cawson dismissed applications to strike out an unfair prejudice petition and for reverse summary judgment arising from...
This week's edition of Corporate weekly highlights includes the publication of a Market Standard Trend Report which provides in depth analysis of...
The Financial Reporting Council (FRC) has published its Annual Enforcement Review 2026, outlining its investigations and enforcement activity for the...
The Financial Reporting Council (FRC) has published its Annual Review of Audit Quality 2026, providing a market-wide assessment of audit quality to...
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...
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
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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
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