Dividends and distributions

View Corporate by content type:

Latest Corporate News

Featured Corporate content

Practice notes
A guide to share purchase agreementsThis Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited...
Read More >
19th May
Practice notes
De facto and shadow directorsDefinition of 'director'The Companies Act 2006 (CA 2006) broadly defines a director as 'any person occupying the position...
Read More >
19th May
Practice notes
Tailoring a shelf companyA person wishing to set up a new company has the following options:•they can incorporate a new company in accordance with the...
Read More >
19th May
Practice notes
Alternate directorsThis Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and...
Read More >
19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
Read More >
Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
Read More >
Produced in partnership with Professor Brenda Hannigan of University of Southampton 19th May
Practice notes
The Prospectus Regulation—key changes in comparison to the Prospectus Directive regimeThis Practice Note provides an overview of the implementation of...
Read More >
19th May
Q&As
Can a capital contribution/gift by a shareholder be treated as distributable reserves?The issue is whether capital contributions or gifts by a...
Read More >
Produced in partnership with Brenda Hannigan of Southampton University 19th May
Practice notes
The Transparency DirectiveThis Practice Note provides an overview of the implementation of and key changes introduced by the EU Transparency Directive...
Read More >
Produced in partnership with Mr Darragh Connell of Forum Chambers 19th May
Practice notes
Sub-division and consolidation of sharesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
Read More >
19th May
Practice notes
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
Read More >
19th May
Practice notes
General meetings—notice requirements for private and unlisted public companiesA general meeting must satisfy certain requirements set out in the...
Read More >
19th May
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
Read More >
19th May
Q&As
Will a redesignation of shares constitute a variation of class rights?A redesignation of shares involves a change in the name of some or all of a...
Read More >
Produced in partnership with Julian Henwood of Gowling WLG 19th May
Q&As
What is the process for a redesignation of shares?This Q&A examines how a company may carry out a redesignation of shares, meaning a change in the...
Read More >
19th May
Practice notes
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
Read More >
19th May

Most recent Dividends and distributions content

Q&As
Does a company need to include a specific provision in its articles of association permitting it to make a distribution in specie? A company is...
Read More >
14th Sep
Q&As
Where an asset is to be transferred by way of an intra-group transfer at market value (where its market value is the same as its book value) does...
Read More >
7th Sep
Practice notes
How are small companies taxed on distributions received?Any dividend or other distribution of a company is subject to corporation tax unless that...
Read More >
15th Aug
Practice notes
How are individuals taxed on distributions received from companies?This Practice Note explains the rules that apply to distributions made to UK...
Read More >
15th Aug
Practice notes
How are non-small companies taxed on distributions received?Any dividend or other distribution of a company received by a company within the charge to...
Read More >
15th Aug
Practice notes
Tax issues on a scrip or stock dividendWhat is a scrip dividend and why do companies make them?A scrip dividend, also referred to as a scrip or stock...
Read More >
15th Aug
Practice notes
Tax on dividend reinvestment plans (DRIPs)What is a dividend reinvestment plan and why do companies offer them?A dividend reinvestment plan (DRIP) is...
Read More >
15th Aug
Q&As
Will a contribution to an employee-ownership trust, from the company owned by the trust, constitute a distribution?Notwithstanding the tax position...
Read More >
15th Aug
Practice notes
Returning capital to shareholders—B share schemesWhat is a B share scheme and why is it used?A B share scheme is one method used by UK companies to...
Read More >
Produced in partnership with Glafkos Tombolis 13th Aug
Precedents
Board minutes—payment of dividend in specie—private limited company (shares)Company number: [insert company number][insert company name]...
Read More >
12th Aug
Precedents
Board minutes—payment of cash dividend—private limited company (shares)Company number: [insert company number][insert company name] LIMITEDMinutes of...
Read More >
12th Aug
Precedents
Resolution—declaration of a final dividend in cash by a private limited company/unlisted public companyORDINARY RESOLUTIONThat, upon the...
Read More >
12th Aug
Practice notes
Dividends—listed and AIM companiesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice...
Read More >
12th Aug
Practice notes
Share capital—glossary of termsAAIMA securities market owned and operated by the London Stock Exchange plc, with lighter entry requirements and...
Read More >
12th Aug
Practice notes
Dividends—the legal frameworkCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, an increasing number of UK companies are expected...
Read More >
12th Aug
Practice notes
Waiver of dividendsA dividend is a type of distribution made by a company to its members. n relation to the law and practice relating to distributions...
Read More >
12th Aug
Practice notes
DistributionsThe law and practice relating to distributions made by a company, as it applies to all types of company, is set out in this Practice...
Read More >
12th Aug
Practice notes
Scrip dividendsCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice to give companies...
Read More >
12th Aug
Practice notes
Unlawful distributions Distribution is given a wide definition for the purpose of Part 23 of the Companies Act 2006 (ss 829–853) (CA 2006), meaning...
Read More >
12th Aug

Popular documents