The main distinction between deeds and other forms of written contract are that additional formalities, beyond a simple signature, are required to render a deed enforceable.
This blog expands on our earlier post ‘UK Corporation Tax – Trading Losses & Reliefs’ and considers the available cross border relief for losses.
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Tags: Legal, United Kingdom, Tax
UK Private Limited Companies are required to maintain the following statutory registers under the Companies Act 2006 (CA 2006):
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Tags: Legal, United Kingdom
Despite its original introduction in 1694 as a temporary tax, the success of Stamp Duty (“SD”) as a measure to raise money for the exchequer has caused it to remain with us in the various forms described below.
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Tags: United Kingdom, Tax
In the UK, most institutional shareholders have traditionally refrained from exercising active control over the corporate activities of their companies. As a result, they are said to take a rather passive approach to corporate governance. The "UK Stewardship Code" (“the Code”), published in July 2010 and revised in September 2012, implements changes to the traditional approach. The Code has, for the first time, adopted the idea that institutional shareholders can play a significant role in today’s corporate governance.
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Where a company or organisation is liable for UK Corporation Tax and makes a loss from trading, the sale or disposal of a capital asset, or on property income, then they may be able to claim relief from corporation tax in respect of those losses.
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Tags: United Kingdom, Tax
In the UK, a company limited by shares must adhere to Parts 17 to 22 of the Companies Act 2006 which provides statutory provisions in respect of a company’s share capital.
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Tags: United Kingdom, Shareholders, Shares
The UK Non-Resident Landlord Scheme (“NRL”) is a scheme for taxing the UK rental income of non-UK resident landlords, whether they are individuals, companies or trustees.
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Tags: Legal, United Kingdom, Tax
A report on directors' remuneration draft by GC100 & Investor Group has outlined a number of guidelines in respect of the implementation of new reporting requirements surrounding directors' remuneration.
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Tags: Directors, United Kingdom
Following our blog earlier this year on the call for female board representation to be increased, new figures published show that FTSE100 Companies have now increased female representation on their boards.
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