Shares & Shareholders - Help, Guides & Advice

What are preference shares?

Published in Shares and shareholders on April 18, 2019 by Johnathan Korchak

Most shares issued by companies are ordinary shares, but they are just one of the different types of shares available. Preference shares, sometimes also called ‘preferred shares’ or just ‘prefs’, can also be useful both to…

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Tags: shares, shareholders, share classes, share types, preference shares

When should you file form SH01?

Published in Shares and shareholders on April 17, 2019 by Henry Catchpole

When shares are allotted the directors must remember to file form SH01 (otherwise known as a return of allotment of shares) at Companies House.…

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Tags: shares, share issue, Companies House

How are dividends taxed?

Published in Shares and shareholders on February 28, 2019 by Philip Newman

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…

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Tags: shareholders, dividends, taxation

Dividend taxation: higher rate and additional rate taxpayers

Published in Shares and shareholders on February 28, 2019 by Philip Newman

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…

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Tags: shareholders, dividends, taxation

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How to complete a stock transfer form in 10 Steps

Published in Shares and shareholders on January 31, 2019 by Johnathan Korchak

A stock transfer form (also known as form J30) is the standard document required for the transfer of shares in the UK. It contains details of both the seller and buyer of the shares, the type and number of shares being transferred…

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Tags: shares, share transfers, stock transfer forms

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Taxation issues on share buybacks

Published in Shares and shareholders on December 31, 2018 by Philip Newman

The amount paid by the company for shares that it buys back, either as a purchase of own shares, a share redemption or share capital reduction can have tax implications on the seller of the shares and to a lesser extent on the…

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Tags: taxation, share buyback, purchase of own shares, share capital reduction