Shares and shareholders
Authorised share capital defined a maximum value of shares that a company could issue. Until 2009 it was compulsory to include it in the memorandum of association. After 2009 it is no longer required to have a limit on share…
What are Enterprise Management Incentive (EMI) schemes?
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…
Dividend taxation: higher rate and additional rate taxpayers
Having already looked at the main rules on how dividends are taxed and how those affect basic rate taxpayers. The tax on dividends can be more complex where the dividends become subject to higher rate or additional rate tax. In…
How are dividends taxed?
Dividends are the return paid to shareholders from the profits made by a company. Partly because of potential tax advantages, the owners of small companies will often choose to pay themselves a combination of dividends and salary…
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…
2022 Review
of UK Company Formations
Read our comprehensive review of UK company formations in 2021, 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