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As the Brexit negotiations start, one direct impact is an interest from clients and advisers looking to have flexibility in their organisational structure ahead of any legislative or other changes being implemented.

On 18 December the Minister for Industry and the Regions, Margaret Hodge, made a statement in Parliament setting out when certain provisions of the Companies Act 2006 will be brought into force. As expected, those that relate to the implementation of the Transparency Directive, including provisions to facilitate electronic communications between companies and their shareholders, will be brought into force on 20 January 2007.