Tag Archives: unlimited companies

Filing Exemption Disappears for Certain Unlimited Companies

A significant legislative change made five years ago will only impact affected companies this year. The amendment made by the Companies (Accounting) Act 2017 amended section 1274 dealing with unlimited companies (known as a ULCs). ‘Designated ULCs’ lose accounts filing exemption Among other changes, certain types of ULC (known as ‘designated ULCs’) are required to… Read More