(1) There shall continue to be—
(a) a registrar of companies for England and Wales,
(b) a registrar of companies for Scotland, and
(c) a registrar of companies for Northern Ireland.
(2) The registrars shall be appointed by the Secretary of State.
(3) In the Companies Acts “the registrar of companies” and “the registrar” mean the registrar of companies for England and Wales, Scotland or Northern Ireland, as the case may require.
(4) References in the Companies Acts to registration in a particular part of the United Kingdom are to registration by the registrar for that part of the United
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Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will
This Practice Note addresses issues when serving out of the jurisdiction and the permission of the court is required. It explains how to make an application and the form of order required. An application to serve out of the jurisdiction is generally made without notice and on the papers. Key
Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2: (1) offences at common law of public nuisance3; (2) an offence at common law of outraging public decency4; (3) administering an oath etc
Fiduciary DutiesWho is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under common law. Some relationships are automatically fiduciary, eg those between trustee and beneficiary, solicitor and client, principal and agent, business
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