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Showing 12 out of 834 results
Company law – Companies House guidance on fit and proper criteria for UK ACSPs
The guidance clarifies the standards Companies House will apply when assessing whether authorised corporate service providers meet the fitness …
Company law – UK Government publishes updated ECCTA transition plan
Companies House has updated its ECCTA transition plan, confirming a delay to the next phase of the IDV rollout
Capital markets – LSE’s updated rules for UK AIM market
The London Stock Exchange's revised framework, in force immediately, cuts admission burdens and aims to assist fundraisings and acquisitions
Capital markets – UK FCA refines relatively new prospectus regime
Minor amendments to admission rules clarify disclaimer placement for protected forward-looking statements and share scheme exemption
Capital markets – UK FCA removes IPO research restrictions to streamline UK listings
Amended FCA rules remove the obligation to facilitate unconnected analyst access and abolish delays on connected research, a welcome simplification of …
Directors’ duties – UK Supreme Court’s first pronouncement on duty to promote success
Supreme Court confirms that a breach of directors’ duties under section 172 is not determined by a purely subjective test
Corporate reporting – FRC guidance on applying materiality in UK corporate reporting
The FRC discusses the importance of materiality when preparing an annual report and outlines a six-step process to help issuers decide what meets the test
Company law and M&A – UK Government department DBT renamed DBIST and assumes wider responsibilities
The Investment Security Unit, which assesses transactions for national security risks, moves into expanded business department in Government reorganisation
UK listing regime – FCA’s latest guidance on UK Listing and Transparency Rules
Primary Market Bulletin 64 identifies shortfalls in total voting rights notifications and significant transaction announcements, and sets out where …
Company law – implementation plan for digitisation of UK share ownership published
DEMAT's implementation report covers the first step in the shift to fully digital share ownership for UK listed companies, targeting the withdrawal of …
Corporate reporting – reforms to UK Modern Slavery Act to extend reporting duties and impose new penalties
The proposed amendments would see organisations facing stricter disclosure obligations and fines for non-compliance
Taxation – UK HMRC consults on tax treatment of common corporate transactions
Proposed changes to how share buybacks, demergers and other returns to non-corporate shareholders are taxed signal a significant shift from capital to …
Showing 12 out of 834 results
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