Home > Countries > United Kingdom (page 5)

Category Archives: United Kingdom

Feed Subscription<
The UK’s new Small Business, Enterprise and Employment Bill: Transparency is nothing to be scared of

The UK’s new Small Business, Enterprise and Employment Bill: Transparency is nothing to be scared of

The Small Business, Enterprise and Employment Bill (the Enterprise Bill) was introduced to Parliament shortly before the summer recess. The bill will enter its Commons Committee stage during October.  Subject to the will of Parliament, the Government intends it to be passed into law before the May 2015 General Election, ... Read More »

FRC guidance on strategic report

FRC guidance on strategic report

On 9th June 2014, the UK Financial Reporting Counsel (FRC) published their ‘Guidance on the Strategic Report’ (Guidance). The Guidance replaces the ‘Reporting Statement: Operating and Financial Review’ published by Accounting Standards Board. The Guidance is persuasive rather than mandatory and its objectives are to: ensure that relevant information that ... Read More »

Reversionary leases

Reversionary leases

Some leases grant tenants security of tenure – an automatic right to renew, subject to certain statutory exceptions. When the lease doesn’t have security of tenure, but the parties agree the tenant can have a new lease at the expiry of the current lease, the new lease is a “reversionary ... Read More »

Is a loan agreement a debenture?

Is a loan agreement a debenture?

The City of London Law Society (CLLS) recently sent a letter to HM Treasury regarding the England and Wales Court of Appeal decision in Fons Hf v Corporal Ltd and another as the decision may, in the view of the CLLS, have “serious implications for regulated and unregulated lenders, borrowers ... Read More »

Changes to the AIM Rules

Changes to the AIM Rules

Recent months have shown a marked increase in the number of companies coming to the London markets and the volume of funds raised for growth business through initial public offerings. This is welcome. At the same time, after a number of years where the rules have remained static, the London ... Read More »

Scroll To Top