Company law

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Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent Company law content

Precedents
Ordinary resolution:That the directors’ remuneration policy set out on pages [insert page no.] to [...
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9th Apr
Precedents
Ordinary resolution:That the directors’ remuneration report (oth...
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9th Apr
Precedents
This Agreement is made on [insert date]Parties1[Insert name of company in which the shares are to be held] incorporated in England and Wales under...
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9th Apr
Practice notes
BackgroundCompanies incorporated under the Companies Act 2006 (CA 2006) are either established on a limited or unlimited basis. This means that the...
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9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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9th Apr
Practice notes
Importance of the definition of employees' share scheme in Companies Act 2006When establishing a share incentive scheme for employees it is usual for...
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9th Apr
Practice notes
Meaning of ‘non-executive director’The general definition of ‘director’ is not exhaustive. The Companies Act 2006 (CA 2006) provides that the term...
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9th Apr
Practice notes
The meaning of financial assistance—overviewFinancial assistance is a term defined by the Companies Act 2006 (CA 2006). In summary it is any form of...
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9th Apr
Practice notes
This Practice Note looks at the issues arising for companies trading on AIM when designing and operating their employee and executive share schemes....
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Produced in partnership with Karen Cooper of Cooper Cavendish 9th Apr
Practice notes
Meaning of ‘non-executive director’The general definition of ‘director’ is not exhaustive. The Companies Act 2006 (CA 2006) provides that the term...
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9th Apr
Practice notes
Specific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain circumstances, impose income tax and...
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9th Apr
Practice notes
The Companies Act 2006 (CA 2006) contains provisions that require loans from a company to its directors or persons connected with its directors and...
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8th Apr
Practice notes
This Practice Note focuses on the additional statutory and regulatory requirements applicable to UK listed companies in relation to directors’ service...
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8th Apr
Practice notes
This Market Tracker Trend Report, AGM season 2019, examines the latest market practice and trends emerging from the FTSE 350 annual general meeting...
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8th Apr
Practice notes
This Practice Note outlines the regulatory framework for remuneration of directors of quoted and unquoted traded companies against the current...
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7th Apr
Practice notes
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to...
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29th Mar
Practice notes
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
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24th Mar
Practice notes
A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
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23rd Mar
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Dilpa Raval of CMS and Graham Muir of CMS 18th Mar
Practice notes
This Practice Note outlines the requirements on directors to disclose their interests in shares under the Companies Act 2006 and the Market Abuse...
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16th Mar

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