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United Kingdom
NEWS
Corporate weekly: WFE Transition Equity Principles, section 994 unfair prejudice cases, FRS 101 amendments, and key regulatory consultations and dates (28 May 2026)
In this issue: Environmental, social and governance issues Members Financial reporting obligations Daily and weekly news alerts Dates for your diary Trackers Useful information Environmental, social and governance issues WFE’s draft Transition Equity Principles aim to support credible Net Zero transition pathways The World Federation of Exchanges (WFE), the industry association for exchanges and clearing houses, has issued industry-endorsed Transition Equity Principles spanning exchanges worldwide. The proposals are designed to expand capital access for businesses pursuing decarbonisation goals, while equipping investors with decision-useful disclosures on issuers’ transition plans. See: LNB News 26/05/2026 44. Members Isilay v AVP Capital A FCPI and others [2026] EWHC 1254 (Ch) The Chancery Division declined the Respondents’ bid to strike out or obtain summary judgment regarding the addition of the Sixth Respondent (Blue Cloud) and the contention that board observers acted as de facto...
NEWS
Companies House equality impact assessment: identity and Registrar verification pose accessibility risks but are proportionate and compliant with equality duties; implementation proceeds with ongoing monitoring
Companies House has published an equality impact assessment of its identity verification service and Registrar verification routes. The review explores how verification rules affect company directors, persons with significant control (PSCs), and other comparable officers......
NEWS
WFE publishes draft Transition Equity Principles to facilitate Net Zero transition finance and decision-useful issuer information across global exchanges and clearing houses; formal consultation to follow
The World Federation of Exchanges (WFE), representing the exchanges and clearing houses, has issued industry-endorsed Transition Equity Principles that apply to exchanges across all jurisdictions......
NEWS
UK corporate and capital markets weekly: QCA response to FCA CP26/5 (UK SRS), Jinxin v Auletta deceit claim, MAR disclosure delay, key consultations, deadlines and trackers—16 April 2026
In this issue: Environment, social and governance issues Due diligence and disclosure Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Environment, social and governance issues Quoted Companies Alliance responds to FCA consultation CP26/5 The Quoted Companies Alliance (QCA) has filed its response to CP26/5, the Financial Conduct Authority’s consultation on the proposed UK Sustainability Reporting Standards (UK SRS). The initiative is designed to align listed companies’ sustainability disclosures with the International Sustainability Standards Board (ISSB) framework, with application anticipated from January 2027. While the QCA backs greater consistency and comparability in sustainability reporting, it cautions against regulatory creep. Although UK SRS one and two are intended for Main Market issuers, the QCA notes advisers and investors may treat them as a benchmark for AIM companies. It calls for...
A company's constitution—overview
Unless the context dictates otherwise, under the Companies Act 2006 (CA 2006) a company’s ‘constitution’ comprises:
- its articles of association; and
- any resolutions and agreements that affect the company’s constitution.
This CA 2006 definition is not exhaustive. The Act also recognises other documents as part of a company’s constitution, including:
- the certificate of incorporation and any certificate issued on a change of name;
- a current statement of capital (or a statement of guarantee for a company limited by guarantee); and
- any court orders or enactments altering the constitution or sanctioning a compromise, arrangement, reconstruction or amalgamation.
Before 1 October 2009, the memorandum of association formed an integral element of the constitution, but its constitutional significance has been greatly reduced by the CA 2006.
Articles of association
A company’s articles of association are its principal internal governing document. They set out how the company is managed, how meetings are conducted, how directors and shareholders make decisions, what rights attach to shares, and how shares are transferred. The provisions of a company’s constitution bind...
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Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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