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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
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 update – our latest half-yearly briefing on developments in UK corporate law and regulation
The briefing covers developments in company law, contract law, M&A, the listing regime, capital markets, corporate reporting and ESG
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 …
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 …
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 – 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
Public M&A – UK Takeover Panel consults on miscellaneous changes to the Takeover Code
The proposals cover a range of topics including when voting and share restriction agreements will mean parties are acting in concert and the application …
UK Takeover Panel consults on miscellaneous changes to the Takeover Code
The proposals cover a range of topics including when voting and share restriction agreements will mean parties are acting in concert and the application …
New horizons for public-private partnerships: what comes next for UK infrastructure?
The UK's infrastructure landscape is at a turning point. With a substantial wave of Private Finance Initiative (PFI) contracts due to expire over the …
Showing 12 out of 829 results
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