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Member Articles


Schemes of Arrangement – What Not to Do as a Substantial Shareholder. Unacceptable Circumstances

The Takeovers Panel recently made a declaration of unacceptable circumstances and ordered a substantial shareholder to vote in favour of a scheme of arrangement when the shareholder had disposed of two-thirds of its shar ...

Northern Ireland's Evolving M&A Landscape

GMcG Chartered Accountants Corporate Finance Director Robbie Milliken takes a closer look at trends and developments impacting Northern Ireland M&A activity. In the face of shifting economic and political landscapes ...

Can a Disclosure Letter Give Rise to a Misrepresentation Claim?

What is a disclosure letter? Provided by a seller to a buyer, a disclosure letter is an important element in any business sale or purchase transaction. The letter provides specific information regarding the target busin ...

CTA/BOI Update - Treasury Department Announces Suspension of Enforcement for Domestic Entities

On February 27, 2025, FinCEN announced that it would not issue fines or penalties or take any other enforcement action against any companies based on any failure to file or update beneficial ownership information (BOI) r ...

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