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National Insurance Special

- Introduction
- Vans
- Statutory Maternity Pay
- Deficiency notice letters
- Special NI treatment for certian workers
- Tips and gratuities
- International matters
- And finally...
- Disclaimer

Companies Act Special

- Introduction
- Directors
- Auditors and accounts
- Electronic communications and decision making
- Other areas
- Commencement timetable
- Disclaimer

Changes for Charities Special

- Introduction
- Providing public benefit
- New registration thresholds
- Exempt and excepted charities
- Audit and independent examination of charity accounts
- Deregulation of charities
- Charitable Incorporated Organisations
- Fundraising
- Payment of trustees
- Relief from personal liability for trustees
- Budget 2007
- Disclaimer


Goldwyns News

Changes for the Companies Act, National Insurance and Changes for Charities Act 2006
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Please contact us to discuss any of the matters raised in this newsletter

The changes

Electronic communications

Some of the first provisions of the Act to come into force allow companies to make greater use of electronic communications.

Electronic communications with shareholders by email, or via a website with notification, are allowed where an individual shareholder consents. Individual shareholders who prefer not to use this option have the right to request continued communication as hard copy.

Comment
The range of measures intended to further electronic communication should lead to substantial cost savings for quoted plcs and other multi-shareholder companies. Smaller companies should also see some practical benefits.

Decision making

The decision making process has been simplified in a number of ways, including:

  • all resolutions of private companies will be capable of being passed in writing, with the exception of those to remove a director or an auditor
  • written resolutions will be able to be carried with a majority of:
    • over 50 per cent (for ordinary resolutions)
    • 75 per cent (for special resolutions) of eligible votes
  • a private company will no longer need to hold an Annual General Meeting (AGM) unless the shareholders positively opt to do so. Public companies will continue to be required to hold an AGM. This must be within six months of the financial year end.
Click here to learn about our accounting services and customer service standards At Goldwyns, we have the policy of providing excellence in Service and Assistance to our clients, from partner level, down to the most junior of our staff, and we regard our team as our most important asset.
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We offer a comprehensive service to all types of businesses and individuals, and have the benefit of membership of the UK200 Group of Practising Accountants, enabling direct access to expertise in areas outside our normal work.

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