The statutory prohibition on financial assistance is drawn far too widely. Consequently, it renders unlawful what would otherwise be harmless and profitable commercial transactions for companies. Companies and their creditors would be more effectively
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this is a reading list will help you
• Eilís Ferran and Look Chan Ho, Principles of Corporate Finance Law (OUP, 2014), chapters 1 and 2
• M Jensen and C Smith Jr, ‘The Theory of Corporate Finance: A Historical Overview’ https://papers.ssrn.com/sol3/papers.cfm?abstract_id=244161&rec=1&srcabs=220251&alg=1&pos=2.
• Communication from the Commission to the European Parliament, The Council, The European Economic and Social Committee and The Committee of the Regions: A Reformed Financial Sector for Europe https://ec.europa.eu/finance/general-policy/docs/general/20140515-erfra-communication_en.pdf.
• Financial Services and Markets Act 2000
• Salomon v Salomon  AC 22
• Prest v Petrodel Resources Ltd and others  UKSC 34
• A Hudson, The Law of Finance (2nd Edition, Sweet and Maxwell, 2013), Chapters 1 and 3.
• M Jensen and W Meckling, ‘Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure’ https://papers.ssrn.com/sol3/papers.cfm?abstract_id=94043
• R Scott, ‘A Relational Theory of Secured Financing’ (1986) 876 Columbia Law Review 901.
• M Frank and V Goyal, ‘Trade-Off and Pecking Order Theories of Debt’, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=670543
• S Frydenberg, ‘Theory of Capital Structure – a Review’, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=556631&rec=1&srcabs=670543&alg=1&pos=1
• Bank of England, ‘The EU Financial Services Action Plan: a guide’ https://www.bankofengland.co.uk/archive/Documents/historicpubs/qb/2003/qb030309.pdf.
• E. Fama and M Jensen, ‘Separation of Ownership and Control’, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=94034&rec=1&srcabs=94043&alg=1&pos=6
• M Jensen, ‘Value Maximization, Stakeholder Theory, and the Corporate Objective Function’ https://papers.ssrn.com/sol3/papers.cfm?abstract_id=220671&rec=1&srcabs=94043&alg=1&pos=8.
• B Cheffins, ‘The History of Corporate Governance’ https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1975404&rec=1&srcabs=94034&alg=1&pos=7