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Taxation of dividends received before 6 April 2016

Published in Shares and shareholders on April 5, 2016 by Philip Newman

For dividends received before 6 April 2016 the dividend allowance (covered in our article How are dividends taxed?) does not apply. Instead such dividends were treated as paid net of a tax credit. This article provides an…

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Tags: dividends, shareholders, taxation

How to forfeit shares

Published in Shares and shareholders on February 12, 2016 by Philip Newman

Forfeiture of shares is where the shareholder loses their entitlement to them as well as all rights under them. Shares are forfeited when a shareholder fails to meet an obligation under which the shares were issued to that…

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Tags: call payments, forfeiture, shareholders, shares

Admitting a new member of a company limited by guarantee

Published in Shares and shareholders on January 22, 2016 by Johnathan Korchak

Many companies limited by guarantee, particularly clubs and similar associations, will regularly receive applications and accept new members. In other companies, like property management companies for small blocks of flats,…

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Tags: guarantee, members, membership certificates, register of members

Should a company limited by guarantee issue a membership certificate?

Published in Shares and shareholders on January 10, 2016 by Johnathan Korchak

There is no legal obligation for a company limited by guarantee – whether a club, flat management company or other membership organisation – to issue a membership certificate when admitting new members. But, akin to share…

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Tags: guarantee, membership certificates

What is a company subscriber?

Published in Shares and shareholders on December 29, 2015 by Johnathan Korchak

A subscriber is one of the initial shareholders in a private limited company. They are called subscribers because, as part of the company formation process, they subscribe to the company’s memorandum of association.…

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Tags: Company Formation, shareholders, shares, subscriber

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2025 Review
of UK Company Formations

Read our comprehensive review of UK company formations in 2024, 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

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