This week's edition of Corporate weekly highlights includes: Companies House confirmation of the launch date for its service for registering authorised corporate service providers, the Parker Review’s 2025 update report on ethnic diversity across boards and senior management of FTSE 350 companies and large private companies, DBT updated guidance on payment practices and performance, publication of the draft Companies (Directors’ Remuneration and Audit) (Amendment) Regulations 2025, Companies House and HMRC announcing future closure of the joint filing service for company accounts and tax returns and the FCA’s latest quarterly consultation with minor amendments proposed to the related party transaction provisions for closed-ended investment funds.
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Corporate analysis: The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) received Royal Assent on 26 October 2023. This video considers the background to ECCTA 2023 and its provisions in overview. It forms part of a series of videos to be released by the Lexis+® UK Practical Guidance
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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