This essential publication is the first point of reference for accountants, solicitors, company secretaries and all those involved in company law. Fully updated with all the latest company law developments and in an A-Z format, this practical guide will enable you to remain at the forefront of company legislation matters.
What's New:
This new edition covers, tax law developments and other changes:
- Commentary on the Economic Crime and Transparency Bill 2023 as it aims to improve the transparency of companies and their directors and shareholders and make reforms in relation to limited liability partnerships
- Further implications of the Economic Crime (Transparency and Enforcement) Act 2022 on registration of overseas entities, and on the role and powers of the Registrar of Companies
- Manolete Partners plc v Rutter and Rutter [2022] EWHC 2552 (Ch) on the notion that a dividend that had been “backdated” to July 2015 was a lawful distribution under the Companies Act 2006 that had been made in July 2016 – the date that the directors had declared the dividend
- Rushbrooke UK Ltd v 4 Designs Concept Ltd on the issue of whether one out of the two directors of a company had authority on the company’s behalf to instruct lawyers to commence proceedings
- Barclay-Watt v Alpha Panareti Public Ltd on whether, in relation to a company's negligent conduct, one of two directors was also liable as a joint tortfeasor with the company
- The change to the financial limit for companies seeking to float
- A reduction in the level of shares which must be in public hands
