Master the intricacies of tax regulations with our dedicated resources. Designed specifically for corporate lawyers, this topic offers practical guidance to help you optimise tax strategies, ensure compliance, and effectively manage tax risks. Stay ahead with insights into the latest legislative changes, court rulings, and tax planning tactics, all tailored to the corporate industry.
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...
The Information Commissioner's Office (ICO) has confirmed that it will transition to the Information Commission on 30 September 2026, following...
This week's edition of Corporate weekly highlights includes: the London Stock Exchange's Dividend Procedure Timetable 2027, reflecting the UK's...
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
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
0330 161 1234