Dividend waiver: what you need to know
You’ve decided to share your profits with your shareholders by issuing a dividend, but what if not everyone wants to take it?…
Shares and shareholders
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…
How can a company use multiple share classes?
In many companies, it is appropriate, and certainly administratively easier for all of the shares to be of the same class. This ensures that all shareholders can vote at shareholders’ meetings and share dividends in proportion…
What is a statement of capital?
The statement of capital was introduced on 1 October 2009 as part of the changes implemented by the Companies Act 2006, and effectively replaced the previous regime whereby there was an upper limit to the number of shares…
Can a child own shares?
In England and Wales the law doesn’t prevent a minor – defined as a child under the age of 18 – from owning assets, with the exception of land and buildings. However, this is complicated by the fact that a minor…
2016 UK
Company Formation Review
Read our comprehensive review of UK company formations in 2016, 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
