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.
The Financial Reporting Council (FRC) has published its Plan and Budget for 2026–27, introducing a new Audit Supervision Approach with more...
The Financial Conduct Authority (FCA) has published Handbook Notice No 139, which includes changes to the FCA Handbook and other material made by the...
The International Sustainability Standards Board (ISSB) has launched a consultation on proposed amendments to three Sustainability Accounting...
This week's edition of Corporate weekly highlights includes: FRC introduces a revised approach to audit supervision, Gardner Aerospace Holdings Ltd...
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...
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
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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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