Overview

Now in its 24th edition, the essential Tolley's 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. The major changes to this edition reflect the Small Business, Enterprise and Employment Act 2015 which amends the CA 2006 and is being brought into force through a series of enabling measures. This Act (referred to in the text as SBEE): * replaces annual returns with annual 'confirmation statements' * adds an additional requirement to include the aggregate amount unpaid on shares in returns * adds new grounds for directors' disqualification and imposes new compensation orders for contravention of the Company Directors' Disqualification Act * requires all companies to keep a register of people with significant control over the company and to investigate and report on who has such control * enables private companies to elect to keep information about directors, company secretaries, members and people with significant control on the central register kept by the Registrar of Companies instead of maintaining their own registers In addition to the provisions of the SBEE, various accounting requirements have been amended including the criteria for what is a small and medium sized company, an obligation to prepare abridged (rather than abbreviated) accounts and adjustments to what must be shown in the notes to accounts. The book also covers other relevant company law provisions (excluding insolvency), case law and other important information, including the Listing Rules, Prospectus Rules, Disclosure and Transparency Rules and the UK Corporate Governance Code. Chapters are in alphabetical order for ease of reference to a particular subject and cross-references, an index and a table of statutes provide further ways of quickly finding the matter required.

Full Product Details

Author:   Janet Rosser
Publisher:   LexisNexis UK
Imprint:   Tolley
Edition:   24th New edition
Weight:   1.060kg
ISBN:  

9781405799928

ISBN 10:   1405799927
Pages:   1440
Publication Date:   27 June 2016
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

1. Accounting reference dates and periods; 2. Accounts: Definitions; 3. Accounts: General; 4. Accounts: Groups of companies; 5. Accounts: Individual companies; 6. Accounts: Insurance and banking companies; 6A. Accounts: Limited liability partnerships; 7. Accounts: Small and medium-sized companies; 7A. Accounts: Summary financial statements; 8. Acquisition of own shares; 9. Allotment of shares; 10. Annual returns; 11. Articles of association; 12. Auditors; 13. Bonus issues; 14. Class rights; l4A. Community interest companies; 15. Companies not formed under CA 1985; 16. Dealings with third parties; 17. Debentures and other borrowing; 18. Definitions; 19. Directors; 19A. Directors' remuneration reports; 20. Directors' reports; 21. Disclosure of interests in public company shares; 22. Dissolution and striking off; 23. Distributions; 24. Dormant companies; 25. European community legislation; 26. Fees; 27. Formation; 28. Forms; 29. Guarantee companies; 30. Insider dealing and market abuse; 31. Investigations; 32. Limited liability partnerships; 33. Meetings; 34. Members; 35. Memorandum of Association; 36. Names and business names; 37. Open-ended investment companies; 38. Overseas companies; 39. Partnerships; 40. Penalties and legal proceedings; 41. Political donations; 42. Prospectuses; 43. Public and listed companies; 44. Reconstructions and mergers; 45. Records; 46. Registered office; 47. Registers; 48. Registrar of companies; 49. Registration and re-registration; 50. Registration of charges; 51. Resolutions; 52. Rights issues; 53. Scotland; 54. Seals; 55. Secretary; 56. Share premium; 57. Share transfers etc; 58. Shares and share capital; 59. Takeovers; 60. Unlimited companies; 61. Unregistered companies; 62. Wales; Table of cases; Table of statutes; Table of statutory instruments; Index

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