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 London Stock Exchange (LSE) has launched a consultation on proposed changes to the ‘AIM Rules for Companies’ and the ‘AIM Disciplinary Procedures...
The Chartered Governance Institute UK & Ireland (CGI) has published an updated guidance note on the proper purpose test governing access to companies'...
The London Stock Exchange (LSE) has launched a consultation on proposed amendments to the AIM Rules for Nominated Advisers (Nomad Rules) as part of...
This week's edition of Corporate weekly highlights includes: Companies House's publication of an equality impact assessment of its identity...
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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