Tolley's Company Law Service

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Tolley's Company Law Service is a complete reference service which offers expert commentary and guidance on all aspects of company and insolvency law and best practice. It provides practical analysis of company law, geared to the everyday legal needs of businesses and their professional advisers.

Source Currency

Issue 193, December 2023

Update Information

The following chapters have been reviewed and updated:

Accounting Reference Date

Accounts I: Regulatory Framework

Accounts II: General Rules

Accounts III: Groups and Other Special Circumstances

Directors' Benefits

Directors' Remuneration Report

Directors' Report and Strategic Report

Directors' Report and Strategic Report: Annex - FRC Guidance on the Strategic Report

Dissolution and Revival

Formation and Types of Company

Redeemable Shares

Insolvency: Liquidations II - Initiation of Winding Up

Insolvency: Liquidations IV - Adjustment of Prior Transactions, and Malpractice

Appendix 2 List of current FRSs, FREDs, SORPs, FRC Staff Factsheets, SENS and other relevant documents


Ben Arrowsmith  Author
Hugh Flanagan  Author
Dr Ashley Bowes  Author
Jamie McKie  Author
Robert Gowing  Author
Harriet Townsend  Author
Amy Cater  Author
Isabelle Laborde  Author
Tim Smith  Author
Ian Kinloch  Author
Nina Pindham  Author
Stephen Morgan  Author
Esther Drabkin-Reiter  Author
Andrew Wylie  Author
Daniel Kolzelko  Author
Alistair Mills  Author
Mark Challis  Author
Dominic Blaxill  Author
Nigel Hewitson  Author
Ben Du Feu  Author
Rosie Scott  Author
Andrew Keay  Author