Corporate Law

Related Party Transaction

A transaction between a company and a person or entity closely connected to it — such as a director or their relative — subject to additional disclosure and approval requirements.

Because related party transactions carry a higher risk of conflict of interest, company law requires greater scrutiny — often board and, for material transactions, shareholder approval — along with disclosure in the company's financial statements.

Failing to follow these requirements can expose the transaction, and the directors responsible, to legal challenge and regulatory penalties.

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