The Companies Act 2006 and the associated secondary legislation lay out a specific regime with which companies registered in the UK, or overseas companies intending to operate in the UK, must comply. The requirements are broad-ranging and sanctions can be severe, including financial penalties, the disqualification of the directors and personal liability for the debts of the company.

This topic explains the concept of limited liability, the three main types of limited companies as well as the obligations and requirements if the company has to be wound up.

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