Under CA 2014 in a creditors voluntary liquidation is the liquidator required to publish a notice of the final winding up meeting in two newspapers?

No under Companies Act 2014, there is no requirement to advertise it in newspapers instead a notice of the meeting is sent to the members and the creditors.

Under CA 2014, is there a requirement that at least 10% of the nominal value of allotted share capital be non-redeemable in nature.

No under Companies Act 2014 there is no such requirement. This is a change from the old Companies Acts which did include this requirement.

Under the Companies (Miscellaneous Provisions (Covid-19) Act, companies were allowed hold their AGMs in 2021 up until 31 December 2020 regardless of the date. However, now for 2021 AGMs do we have until 31 December 2021 to hold AGMs?

The new interim period commencing on 1/1/2021 until 9/6/2021 under Section 4 of the Companies (Miscellaneous Provisions (Covid-19) Act has made amendments to the following sections of the Act; · Sections 3 to 9; · Section 11; · Sections 13 to 16, and · Sections 18 to 25. In this case to Section 6 which […]

Under what circumstances will the CRO accept a late Annual Return?

Only where a S.343 appeal has been brought to the courts.