Charitable and community companies

Charitable and community companies guidance:

What is a company's constitution? A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including: • the company’s articles of association, and...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to the annual accounts...

Practice Note

This Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA 2006). Why amend the...

Practice Note

What is a company limited by guarantee? Limited companies can be either limited by shares or by guarantee. A company limited by guarantee is a type of company whose...

Practice Note

A Alternative record-keepingProvisions in Part 8 of the Companies Act 2006 (CA 2006), as inserted by Schedule 5 of The Small Business, Enterprise and Employment Act 2015...

Practice Note

There are a number of statutory and regulatory controls and restrictions on the choice of company and business names. These are predominantly set out in the Companies Act...

Practice Note

What is a co-operative or community benefit society? A co-operative society or community benefit society (previously known as industrial and provident societies) (a...

Practice Note

Directors, and in some cases shadow directors, owe numerous duties to a company. Many of those duties have been developed by the courts over hundreds of years from more...

Practice Note

Directors are the agents of a company who manage its day-to-day business and owe a number of duties to it. Many of those duties have been developed over hundreds of years...

Practice Note

The duty to promote the success of the company is one of the general duties owed to a company by its directors under the Companies Act 2006 (CA 2006). For further...

Practice Note

Directors are the agents of a company who manage its day-to-day business and owe a number of duties to it. The Companies Act 2006 (CA 2006) codified for the first time...

Practice Note

This Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company, the no conflict and...

Practice Note

What is a company? A company is a separate legal entity, distinct from its members. It is owned by its members and it is managed by its directors. It is regulated by the...

Practice Note

What is an unincorporated association? An unincorporated association: • is an organisation formed when two or more persons (the members) carry on activities together for...

Practice Note

What is an unregistered company? An unregistered company is a rare form of incorporated company that is not formed or registered under the Companies Act 2006 (CA 2006) or...

Practice Note
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