Dividends and distributions

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Practice notes
This Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
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20th Oct
Practice notes
Why restore a company to the register?When a company has been struck off it may be possible for an interested person to make an application to the...
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19th Oct
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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19th Oct
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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16th Oct
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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12th Oct
Precedents
Definitions Delete the existing definition of ‘Consideration’ in Precedent: Share purchase agreement—pro-buyer—corporate...
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26th Sep
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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26th Sep
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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26th Sep
Practice notes
BREXIT IMPACT: The law as set out in this Practice Note may be affected by Brexit. For further details on the potential impact of Brexit, see Impact...
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26th Sep
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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26th Sep
Precedents
Important-this provisional allotment letter (pal) is of value and is negotiable. It requires your immediate attention. The offer expires at [insert...
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26th Sep
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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26th Sep
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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26th Sep
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...
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26th Sep
Practice notes
This Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and authority to bind...
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25th Sep
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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25th Sep

Most recent Dividends and distributions content

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...
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25th Sep
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,...
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26th Sep
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...
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26th Sep
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...
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26th Sep
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...
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26th Sep
Q&As
Dividends are the most common type of distribution made by a company.A distribution made by a company will be unlawful if it does not comply with the...
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28th Sep
Q&As
Where a company wishes to redeem preference shares on which preference dividends are accruing, the company will need to consider carefully how the...
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28th Sep
Q&As
A shareholder's dividend may be paid to a third party if appropriate arrangements are put in place.Payment of a dividend to a third partyThe usual way...
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28th Sep
Q&As
A dividend is a type of distribution made by a company to its members. A company has an implied power to distribute its profits to its members, unless...
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28th Sep
Q&As
If a private company pays an unlawful dividend, ie a dividend in breach of the requirements set out in Part 23 of the Companies Act 2006 (CA 2006) or...
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28th Sep
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...
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1st Oct
Q&As
A dividend is a type of distribution made by a company to its members. The Companies Act 2006 (CA 2006) governs how a company may make distributions...
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8th Oct
Practice notes
This guidance, dated March 2014, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), provides new...
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9th Oct
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....
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9th Oct
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...
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9th Oct
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...
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9th Oct
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice to give companies guidance on the...
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9th Oct
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,...
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9th Oct
Practice notes
The law and practice relating to distributions made by a company, as it applies to all types of company, is set out in this Practice Note.A dividend...
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9th Oct
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...
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Produced in partnership with Andrew Mills (Partner) and David Harris (Associate) of MJ Hudson 9th Oct

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