Janet Rosser: Tolley’s Company Law Handbook Review

Description

The 23rd 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.

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