• Private limited company is a regular company, which is taxable under the general rules and obliged to file annual accounts.
  • The main law governing establishment and activity of English companies is Companies Act 2006.
  • Limited companies have general legal capacity, i.e. they have the right to engage in any commercial activities, except those, which require a special permit.
  • The articles of association is the main document of a company. A company may use model articles provided by Schedule 1 to Companies (Model Articles) Regulations 2008.
  • Both natural persons and legal entities of any residence may be shareholders of a company. A company must have at least one share holder.
  • A company must have at least one director. Only natural person may act as a director (pursuanttothe amendments 2015), without residency restrictions.
  • A company does not need a secretary unless otherwise is provided by company’s articles.
  • A company’s capital is divided into shares distributed among its members. There are no requirements to minimum and maximum amount of share capital (authorized and paid-up).
  • A company must have an address of its registered office with in the UK to be able to receive the official correspondence from Company Register and revenue service.
  • Limited companies must keep their accounting records, submit financial statements and tax returns, as well as annual return (after 2016 – confirmation statement) to Company Register.
  • Legitimate termination of company’s activities demands the official procedure of strikeoff or voluntary or compulsory liquidation.      
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