How to replace a lost share certificate
Everyone loses things, and shareholders will sometimes lose their share certificates. By lose, we mean anything ranging from damaging or misplacing share certificates right through to having them stolen.…
shareholders
What are preference shares?
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…
A share capital reduction explained
A share capital reduction is an allowed way for limited companies to reduce their share capital without the need to meet the requirements for a redemption or purchase of own shares out of capital. There are a number of ways that…
Using capital for a redemption or purchase of own shares
When a private company wants to complete a share redemption or purchase of own shares it is initially required to use its existing distributable profits or the proceeds of a new issue. In some cases there might not be…
Taxation of dividends received before 6 April 2016
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…
How to create a new share class
It is quite straightforward to create a new share class so that a company has multiple share classes in existence. A company can either create a new share class in addition to an existing class or split an existing share class…
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
