Policy and Reform: Company Law

A note outlining the changes to the law on accounting reference periods under the Companies Act 2006 (CA 2006). For more detailed information and analysis, see Practice note, Company accounts and reports: overview. Part 15 (accounts and reports), other than sections 417 and 463, came into force on 6 April 2008.

A note outlining the changes to the law on annual returns made by the Companies Act 2006 (2006 Act).  For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 24 (a company's annual return) came into force on 1 October 2009.

An outline of the requirements for a company's balance sheet, profit and loss account and notes to the accounts under the Companies Act 2006. This note covers the law applicable to financial periods beginning on or after 6 April 2008.

A note outlining the changes to the law on the change of a company's name under the Companies Act 2006 (2006 Act). For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 5 (a company's name) of the 2006 Act came into force on 1 October 2009 apart from objections to company names (sections 69-74, 2006 Act) and trading disclosures (sections 82-85, 2006 Act) which came into force on 1 October 2008.

A table that shows when each section of the Companies Act 2006 (2006 Act) came into force. To check when a section of the Companies Act 1985 (1985 Act) was repealed by the 2006 Act, see Practice note, Companies Act 1985: When was it repealed?. For a table showing the origin of the provisions of the 2006 Act, principally by reference to sections of the 1985 Act, see Companies Act 2006: Table of origins. For background information and materials on the 2006 Act, see Practice note, Companies Act 2006: materials.

A quick guide to the rules under the Companies Act 2006 governing contracts with sole members who are also directors.

A quick guide to the rules governing duties of directors and board procedure under the Companies Act 2006.

A quick guide to the rules on ratification of directors' liabilities under the Companies Act 2006.

GC100 paper published 7 February 2007 setting out the Group's view on best practice guidelines for compliance with the new law. This document is only available in MS Word format. Click here to view it.

A quick guide to the rules governing the removal of directors under the Companies 2006.

A quick guide to the rules governing substantial property transactions under the Companies Act 2006.

A note outlining the changes to the law on derivative claims and proceedings by members made by the Companies Act 2006 (2006 Act). For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 11 (derivative claims and proceedings by members) came into force on 1 October 2007.

A note outlining the changes to the law on directors' liabilities under the Companies Act 2006 (2006 Act). For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Chapter 7 of Part 10 (directors' liabilities) came into force on 1 October 2007.

A note on directors' service contracts and in particular, the requirements as to the disclosure of service contracts, notice periods and compensation for loss of office.

A note outlining the changes to the law on the dissolution and restoration to the register of companies to be made by the Companies Act 2006 (2006 Act). For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 31 (dissolution and restoration to the register) will come into force on 1 October 2009.

A collection of resources for the electronic communications regime under the Companies Act 2006.

A note outlining the changes to the law on execution of documents by companies under the Companies Act 2006 (2006 Act). For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. For detailed information and sample execution clauses, see Practice note, Execution of deeds and documents. Part 4 (A company's capacity and related matters) of the 2006 Act is effective from 1 October 2009, with the exception of section 44 which came into force on 6 April 2008.

A note outlining the changes to the law on extraordinary general meetings made by the Companies Act 2006 (2006 Act). This note does not reflect the changes introduced in relation to general meetings by the Companies (Shareholders' Rights) Regulations 2009 which came into force on 3 August 2009. For more detailed information on general meetings, including the changes introduced by the Companies (Shareholders' Rights) Regulations 2009, see: Practice note, General meetings (including AGMs): preparation and notice; and Practice note, General meetings (including AGMs): conduct of the meeting.  For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 13 (resolutions and meetings) came into force on 1 October 2007 apart from sections 327(2)(c) and 330(6)(c) regarding proxies which are not being commenced, and those provisions that came into force on 20 January 2007 (sections 308, 309 and 333).

An outline of the requirements for the preparation and filing of group accounts under the Companies Act 2006.

A note outlining the provisions that have given the Secretary of State or the Treasury power to make regulations requiring institutional investors to provide information about the exercise of their voting rights under the Companies Act 2006 (2006 Act). For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Sections 1277 to 1280 in Part 44 of the 2006 Act came into force on 1 October 2008.

A note outlining the changes to the law on annual general meetings under the Companies Act 2006 (2006 Act). For more detailed information on general meetings, see: Practice note, General meetings (including AGMs): preparation and notice; and Practice note, General meetings (including AGMs): conduct of the meeting.   For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 13 (Resolutions and meetings) and sections 485-488 of Part 16 (Audit) of the Act came into force on 1 October 2007.

A note outlining the changes to the law on notices of EGM made by the Companies Act 2006 (2006 Act). This note does not reflect the changes introduced in relation to notices and general meetings by the Companies (Shareholders' Rights) Regulations 2009 which came into force on 3 August 2009. For more detailed information on general meetings, including the changes introduced by the Companies (Shareholders' Rights) Regulations 2009, see: Practice note, General meetings (including AGMs): preparation and notice; and Practice note, General meetings (including AGMs): conduct of the meeting. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 13 (resolutions and meetings) came into force on 1 October 2007, apart from sections 327(2)(c) and 330(6)(c) regarding proxies which are not being commenced, and those provisions that came into force on 20 January 2007 (sections 308, 309 and 333).

A note outlining the changes to the law on the publication and filing of company accounts under the Companies Act 2006 (CA 2006 Act). For more detailed information and analysis, see Practice note, Company accounts and reports: overview. Part 15 (accounts and reports), other than sections 417 and 463, came into force on 6 April 2008.

An outline of the additional accounts and reports requirements for quoted companies under the Companies Act 2006. This note covers the law applicable to financial periods beginning on or after 6 April 2008.

A guide to the procedures for restoring a dissolved company to the register of companies, under Part 31 of the Companies Act 2006.

An outline of the Companies Act 2006 requirements for companies to qualify as small or medium-sized and the exemptions available to such companies in relation to their accounts and reports. This note covers the law applicable to financial periods beginning on or after 6 April 2008.

A note outlining the changes to the law on substantial property transactions under the Companies Act 2006 (2006 Act). For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. The provisions on substantial property transactions in Chapter 4 of Part 10 came into force on 1 October 2007.

This note covers the information that must be displayed or given by a UK company under the Companies Act 2006 (2006 Act) and the Insolvency Act 1986 (as amended) (1986 Act): At specified locations. In documents and communications. At the request of those they deal with in the course of business. It includes details of  what an individual or partnership should disclose and the additional disclosures required of a charitable company. This note does not cover information that must be supplied to the Registrar of Companies.

An outline of the true and fair requirement in relation to company accounts under the Companies Act 2006. This note covers the law applicable to financial periods beginning on or after 6 April 2008.