Read more about Corporate
The long-awaited changes to the UK’s corporate security registration regime are due to come into force in April 2013. But what’s changing and what does this mean for companies and LLPs? Read more
Certain small companies, LLPs and qualifying subsidiaries may be able to claim an exemption from having their annual accounts audited under new relaxations which are being brought in for financial years ending on or after 1 October 2012. In addition dormant subsidiaries will be exempt from even preparing and filing annual accounts. Read more
The Court of Appeal has today ruled that a partner in an LLP did not fall within the definition of a ‘worker’ for the purposes of certain employment legislation Read more
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Following on from the Chancellor’s announcement, on 8 October 2012, of proposals for “employee owner” contracts, the government has launched a consultation providing further detail on the proposal and seeking views on how best to implement it. Read more
What are we to make of George Osborne’s headline-grabbing proposal to introduce a new type of employment contract for “owner-employees”? Read more
Since September 2011, Companies House has had in place much stricter rules for dealing with mistakes submitted on its forms by those firing off their filings in haste. The Registrar now rejects filings where the name of the company given on the form contains a typographical error or abbreviation. The anniversary of the rule change provides a timely opportunity to discuss how to get a filing accepted first time around. Read more
You don’t need to any more. Since 1992 private limited companies (and since 1 October 2009 public limited companies) have been able to have just one member. Read more
The collapsed prosecution of the Farepak directors appears to have been a monumental waste of public money. It should never have been brought. Reports suggest that the cost to the taxpayer of the 5 year investigation could be as much as £20 million. This includes the directors’ legal costs which were conceded by the prosecution. Read more
Side letters are useful in a number of situations, for instance to evidence an agreement between a few of the parties involved in a multi-party transaction or to provide further information that was not included in a main contract when it was finalised. Read more
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