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Changing the company name
The Companies Act permits a company to change its name. The provisions governing name change are found in sections 78 and 79. This may be achieved either by special resolution of the members or by other means provided by the company's articles. There are also provisions to permit a change of name where the directors are acting under a direction of the Secretary of State where a company has ceased to be entitled to the exemption from using 'limited' or by an order of a company names adjudicator. A change of a company's name takes effect on the date on which a new certificate is issued by the registrar.
Where a change of name is effected by special resolution, the company must give notice to the registrar. Where a company changes its name by other means prescribed by the company's articles, the company is required to give notice to the registrar together with an accompanying statement that the change of name has been made in accordance with the company's articles.
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- Paying less income tax
- Year end tax planning
- Minimising capital taxes
- Regulation changes from April 2011
- Tax efficient investments
- Financial planning guide
- Tax planning for business owners
- Tax rates and allowances
- Offshore issues update
- VAT
- PAYE and NI
- IR35 Centre
- Tax and business calendar
- Autumn Statement 2011
- Budget archive
- Finance Bill 2012
- The Finance Bill 2011
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