Shares and shareholders
Companies issue shares to raise capital. So why would they take no payment or only partial payment for them? This article explains:…
What is a shareholder proxy?
Here we set out the main things to consider when preparing a form of proxy before a members’ meeting such as an AGM and provide a free downloadable form of proxy template. …
What are Company Share Option Plans (CSOPs)?
Company share option plans (CSOPs) are tax advantaged discretionary employee share option schemes. They allow companies to issue options to any employee or full time director to buy shares.…
Authorised share capital: is it still relevant?
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…
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:…
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