Shares and shareholders
The Enterprise Management Incentive (EMI) allows smaller companies to set up tax-advantaged employee share schemes. Under an EMI scheme the company grants share options to employees to buy shares in the company at some time in the…
Share buyback explained
A buyback of shares is where the company buys some of its own shares from existing shareholders. There are three types of share buyback:…
How to issue shares – step by step
A new share allotment is one of the main ways for a company to raise new finance. Compared to share transfers, where no new money is received by the company, a share allotment can provide funds to expand or otherwise advance the…
Redemption of shares explained
A company can have different types of shares depending on its capital requirements. All companies will have a type of ordinary share, which are non-redeemable (sometimes referred to as irredeemable) shares with full voting…
Share consolidation explained
Companies sometimes consolidate shares so that the number of shares in issue is reduced but each share has a higher nominal value and hence each share has a higher market value.…
What are dividend vouchers?
A limited company can distribute its profits via dividends to its shareholders. Once you’ve identified that there are sufficient profits to distribute as dividends, you must follow a compliant process to declare and pay a…
2024 Review
of UK Company Formations
Read our comprehensive review of UK company formations in 2023, year-on-year growth rates and breakdown by county. This detailed insight is provided in the form of easy to understand infographics available for sharing through social media and on your own website