Corporate law for tax lawyers

Corporate law for tax lawyers guidance:

A company applying for admission to trading on AIM (AIM admission) must meet the requirements of the AIM Rules for Companies (AIM Rules) as well as complying with: • the...

Practice Note

A business can be acquired by one of two methods: an asset purchase or a share purchase. The two types of transaction are fundamentally different in their nature and...

Practice Note

Auction processes play an important role in particular industries, for example, in the private equity industry or in government privatisations, or in large value...

Practice Note

Auction processes play an important role in particular industries, for example, in the private equity industry, in government privatisations, or in large value...

Practice Note

The buyer may fund the acquisition by way of: • cash: from its internal cash resources (or those of its parent or other group company) • debt financing: raising capital...

Practice Note

This Practice Note is part of the Share purchase transaction toolkit. As well as deciding whether the transaction should be structured as a share purchase or asset...

Practice Note

A limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares are held in treasury...

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

Contract Where a contract is made by two or more parties it may contain a promise or obligation made by two or more of those parties. Any such promise may be: • joint •...

Practice Note

This Practice Note focuses on the key aspects of open offers and the matters that require consideration when an open offer is being carried out by a company either: •...

Practice Note

Produced in partnership with Chris McGaffin of Slaughter and May. This Practice Note focuses on types of placings and certain matters that require consideration when a...

Practice Note

This Practice Note examines the keys steps and issues that a company will need to take and consider prior to commencing the process of applying for an initial admission...

Practice Note

This Practice Note examines the key steps and issues that a UK incorporated company will need to take and consider prior to making an application for the initial...

Practice Note

A limited company that proposes to carry out a redemption of redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006). In addition to the...

Practice Note

The acquisition of a company or business and assets in the context of a private equity buyout, while similar to a standard acquisition in many respects, has a number of...

Practice Note

BREXIT IMPACT: Several aspects of the PSC regime will be affected by Brexit, including: • the availability of the societas europaea (SE) in the UK. For further details...

Practice Note

This Practice Notice focuses on the two segments of the UK listing regime (standard and premium). It details the general listing requirements (for both a standard listing...

Practice Note

What is a B share scheme and why is it used? A B share scheme is one method used by UK companies to return excess capital to shareholders. It is used typically, but not...

Practice Note

This Practice Note focuses on the key legal considerations when a rights issue is being carried out by a company either: • admitted to listing on the official list of the...

Practice Note

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 buyback or a purchase...

Practice Note

A company’s share capital comprises the number of shares it has issued and allotted to shareholders at any given time. This Practice Note considers the rules relating to...

Practice Note

This Practice Note contrasts and compares the principal features of the two most commonly utilised transaction structures for the acquisition of a UK public limited...

Practice Note

A person wishing to set up a new company has the following options: • they can incorporate a new company in accordance with the Companies Act 2006 (CA 2006), which is...

Practice Note

Sources of partnership law The main body of law governing a general partnership formed under English law (as opposed to a limited liability partnership, limited...

Practice Note

A limited liability partnership (LLP) is not a partnership but a body corporate that is formed under the Limited Liability Partnerships Act 2000 (LLPA 2000), which came...

Practice Note

Sources of limited partnership law The main body of law governing a limited partnership formed under English law (as opposed to a general partnership, a limited liability...

Practice Note

BREXIT IMPACT: Several aspects of the PSC regime will be affected by Brexit, including: • the availability of the Societas Europaea (SE) in the UK. For further details...

Practice Note

Produced in partnership with Chris McGaffin of Slaughter and May. Where a company: • listed on the Official List of the Financial Conduct Authority and admitted to...

Practice Note

This Practice Note looks at the underwriting of an offer of shares by a public limited company, including how an underwriting is documented, the company's power to pay...

Practice Note

Warranty and indemnity (W&I) insurance may be used in private company sale and purchase transactions (whether structured as a share purchase or asset purchase). W&I...

Practice Note