Dividends and distributions

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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...
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9th Nov
Practice notes
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
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9th Nov
Practice notes
This Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA...
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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....
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9th Nov
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...
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9th Nov
Practice notes
The underwriters or initial purchasers in an international securities offering will customarily require that the issuer's accountants provide one or...
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Produced in partnership with Peter Kohl of Hogan Lovells International LLP 12th Jan
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
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9th Nov
Practice notes
This Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope of the...
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9th Nov
Practice notes
What is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of...
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Produced in partnership with Louise Wolfson. 12th Jan
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...
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9th Nov
Practice notes
The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital,...
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9th Nov
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...
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9th Nov
Practice notes
This Practice Note provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
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9th Nov
Practice notes
What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of...
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9th Nov
Practice notes
Produced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance in relation to...
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9th Nov

Most recent Dividends and distributions content

Practice notes
How are individuals taxed on distributions received from companies?This Practice Note explains the rules that apply to distributions made to UK...
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15th May
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...
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15th May
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...
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15th May
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...
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15th May
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...
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15th May
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...
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15th May
Practice notes
Scrip dividendsCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice to give companies...
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15th May
Practice notes
Dividends—the legal frameworkCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, an increasing number of UK companies are expected...
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15th May
Practice notes
The Chartered Governance Institute guidance note on practical issues around articles of association relating to dividend distributionsThis guidance,...
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15th May
Practice notes
Share capital—glossary of termsAAIMA securities market owned and operated by the London Stock Exchange plc, with lighter entry requirements and...
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15th May
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...
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15th May
Practice notes
Dividends 2018—Market Tracker Trend ReportMarket Tracker’s trend report, Dividends 2018—Market Tracker Trend Report, looks at market practice for the...
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15th May
Practice notes
Dividends—listed and AIM companiesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice...
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15th May
Practice notes
Dividends 2019—Market Tracker Trend ReportMarket Tracker’s latest trend report, Dividends 2019—Market Tracker Trend Report, gives an update on market...
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15th May
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...
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15th May
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...
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Produced in partnership with Glafkos Tombolis 15th May
Q&As
Section 845 of the Companies Act 2006 (CA 2006) provides that where a company makes a distribution in kind, the amount of the distribution (or the...
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7th May
Precedents
Company number: [insert company number][insert company name] LIMITEDMinutes of a meeting of the board of directors (the Meeting) of [insert full name...
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4th May
Q&As
Subject to the distributing company having sufficient distributable reserves and any restrictions in its articles of association, there is some...
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20th Apr
Precedents
ORDINARY RESOLUTIONThat, upon the recommendation of the directors, a final dividend of £[inser...
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9th Apr

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