Corporate Notes

Taxation – draft legislation paves the way for a new UK Securities Transfer Tax

Under the new regime, stamp duty and Stamp Duty Reserve Tax will be replaced with a single self-assessed levy payable by purchasers

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 …

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 …

Company law – updated CGI guidance on "proper purpose" when requesting register of members

The Chartered Governance Institute (CGI – formerly known as ICSA) has published an updated version of its guidance note "Access to the register of …

Company law – High Court rules on “proper purpose” for access to register of members

The High Court has ruled (in Aviva plc v Litani LLC ([2025] EWHC 3134)) on whether a request for access to a listed company’s register of members was for …

Company law – proposed abolition of share certificates for listed companies

The Digitisation Taskforce, chaired by Sir Douglas Flint, has delivered its final recommendations for modernising how shares in UK listed companies are …

Corporate update – our latest half-yearly briefing and podcast on material upcoming developments

We have published our half-yearly update briefing which summarises the major developments in UK corporate law and regulation that have occurred over the …

UK Listing Rules – latest FCA guidance in Primary Market Bulletin 53

The Financial Conduct Authority (FCA) has published Primary Market Bulletin 53 (PMB 53) as it continues to update the technical and procedural notes of …

Listing Rules – latest FCA guidance in Primary Market Bulletin 51

The Financial Conduct Authority (FCA) has published Primary Market Bulletin 51 (PMB 51), which provides feedback to its consultation on the first set of …

Reform of the UK Listing Regime: Final rules for listed funds published

On 11 July 2024, the Financial Conduct Authority (“FCA”) published a Policy Statement (PS24/6) containing the final version of the new UK Listing Rules …

Half-yearly corporate update – our latest briefing

On the horizon – the new UK Listing Rules

We have released the latest special episode in our ‘on the horizon’ podcast series, in which we discuss the new UK Listing Rules. You can …