Tolley's Company Law Service
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Commentary
Source Currency: Issue 207, February 2026. The following chapters have been reviewed and updated: Accounts I: Regulatory Framework Accounts II: General Rules Accounts III: Groups and Other Special Circumstances Directors Directors' Remuneration Report Directors' Report and Strategic Report Dissolution and Revival Formation and Types of Company Holding Companies and Subsidiaries; Parent and Subsidiary Undertakings Insolvency: Receivers III – Effects of Receivership Insolvency: Receivers IV(a) – Matters Affecting Realisation Insolvency: Receivers IV(b) – Post-Appointment Liabilities Insolvency: Receivers V – Management and Conclusion of Receivership Insolvency: Receivers VI – Scottish and International Aspects Appendix 2 List of current FRSs, FREDs, SORPs, FRC Staff Factsheets, SENS and other relevant documents.
Contributors
| Alistair Mills | Author |
| Ben Arrowsmith | Author |
| Andrew Wylie | Author |
| Dominic Blaxill | Author |
| Harriet Townsend | Author |
| Stephen Morgan | Author |
| Ben Du Feu | Author |
| Mark Challis | Author |
| Esther Drabkin-Reiter | Author |
| Ian Kinloch | Author |
| Nina Pindham | Author |
| Dr Ashley Bowes | Author |
| Tim Smith | Author |
| Daniel Kolzelko | Author |
| Hugh Flanagan | Author |
| Jamie McKie | Author |
| Robert Gowing | Author |
| Isabelle Laborde | Author |
| Rosie Scott | Author |
| Andrew Keay | Author |
| Nigel Hewitson | Author |
| Amy Cater | Author |
