Dividends and distributions

View Corporate by content type:

Latest Corporate News

Featured Corporate content

Practice notes
This Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited company (target): the share purchase...
Read More >
9th Nov
Practice notes
A director who is in any way, directly or indirectly, interested in:•a proposed transaction or arrangement with the company of which they are a...
Read More >
9th Nov
Practice notes
The principle definedCompany decisions are made by way of resolutions of the shareholders. There are three ways in which a resolution of a company may...
Read More >
Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 12th Jan
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
Read More >
9th Nov
Practice notes
A ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees post-investment.In a venture capital...
Read More >
9th Nov
Practice notes
This Practice Note explains the cash box structure and the principles behind its use in connection with a proposed placing by a public limited company...
Read More >
Produced in partnership with Danette Antao of Hogan Lovells and Maegen Morrison of Hogan Lovells 12th Jan
Practice notes
Shares in a company may be allotted or transferred to any number of holders (whether they are natural persons or corporate entities) to be held...
Read More >
9th Nov
Practice notes
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
Read More >
9th Nov
Practice notes
This Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as defined) may be removed.It does not...
Read More >
9th Nov
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
Read More >
9th Nov
Practice notes
A demerger is a transaction whereby a business carried on by a company within a group is taken out of that group and run under separate management but...
Read More >
9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
Read More >
9th Nov
Practice notes
This Practice Note considers the unique contractual status of the articles of association between the company and its members, primarily under s 33(1)...
Read More >
9th Nov
Precedents
Insert the following definitions as new definitions into clause 1 of Precedent: Share purchase agreement—pro-buyer—corporate...
Read More >
9th Nov
Practice notes
It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. This capital maintenance...
Read More >
Produced in partnership with Tessa Park of Moore Kingston Smith 12th Jan
Precedents
The [Secretary OR Directors][insert company name][insert company address][Insert date]Dear [[insert name] OR Company Secretary]Re: [insert company...
Read More >
9th Nov

Most recent Dividends and distributions content

Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice to give companies guidance on the...
Read More >
18th Jan
Practice notes
What is a B share scheme and why is it used?A B share scheme is one method used by UK companies to return excess capital to shareholders. It is used...
Read More >
Produced in partnership with Glafkos Tombolis 18th Jan
Practice notes
Market Tracker’s latest trend report, Dividends 2019—Market Tracker Trend Report, gives an update on market practice for the payment of dividends...
Read More >
18th Jan
Practice notes
This guidance, dated March 2014, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), provides new...
Read More >
18th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
18th Jan
Practice notes
Distribution is given a wide definition for the purpose of Part 23 of the Companies Act 2006 (ss 829–853) (CA 2006), meaning every description of...
Read More >
18th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
18th Jan
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, an increasing number of UK companies are expected to seek to preserve their...
Read More >
18th Jan
Practice notes
A dividend is a type of distribution made by a company to its members. n relation to the law and practice relating to distributions made by a company,...
Read More >
18th Jan
Practice notes
What is a dividend reinvestment plan and why do companies offer them?A dividend reinvestment plan (DRIP) is a plan under which a company (almost...
Read More >
15th Jan
Practice notes
Any dividend or other distribution of a company is subject to corporation tax unless that distribution is exempt.There are two sets of exemptions for...
Read More >
15th Jan
Practice notes
What is a scrip dividend and why do companies make them?A scrip dividend, also referred to as a scrip or stock issue, a stock dividend or a scrip...
Read More >
15th Jan
Practice notes
Any dividend or other distribution of a company received by a company within the charge to corporation tax is subject to corporation tax on income,...
Read More >
15th Jan
Practice notes
This Practice Note explains the rules that apply to distributions made to UK resident and domiciled individuals on or after 6 April 2016.The way in...
Read More >
15th Jan
Practice notes
AAIMA securities market owned and operated by the London Stock Exchange plc, with lighter entry requirements and continuing obligations than the main...
Read More >
15th Jan
Q&As
It is assumed for the purpose of this Q&A that no shares in the company in question are publicly traded and that the company is lawfully able to...
Read More >
Produced in partnership with Andrew Mills (Partner) and David Harris (Associate) of MJ Hudson 8th Jan
Q&As
The issue is whether capital contributions or gifts by a shareholder can be treated as distributable reserves in the light of Kellar v...
Read More >
Produced in partnership with Brenda Hannigan of Southampton University 8th Jan
Practice notes
Market Tracker’s trend report, Dividends 2018—Market Tracker Trend Report, looks at market practice for the payment of dividends across the FTSE 350....
Read More >
17th Dec
Q&As
As a result of the coronavirus (COVID-19) pandemic, over the coming weeks and months an increasing number of UK companies are expected to seek to...
Read More >
7th Dec
Precedents
Company number: [insert company number][insert company name] LIMITEDMinutes of a meeting of the board of directors (the Meeting) of [insert full name...
Read More >
6th Dec

Popular documents