Maintenance of capital

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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...
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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...
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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...
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19th May
Practice notes
Alternate directorsThis Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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19th May
Practice notes
General meetings—notice requirements for private and unlisted public companiesA general meeting must satisfy certain requirements set out in the...
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19th May
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
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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...
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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...
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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...
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19th May

Most recent Maintenance of capital content

Q&As
What is a capital contribution reserve? A capital contribution reserve typically arises when an irrevocable gift has been made to a company by a...
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23rd Sep
Q&As
When doing a debt capitalisation, can the directors issue as many or as few shares as they want (providing the shares are at least paid up as to their...
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27th Aug
Q&As
When a private limited company transfers shares in itself held in treasury (ie treasury shares) so no stamp duty is payable, does the company need to...
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25th Aug
Precedents
Written consent to a variation of class rightsCompany number: [insert number][insert company name] [Limited OR PLC](the Company)Written consent to a...
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12th Aug
Precedents
Class rights provisions—articlesAdd new definitions to ‘definitions’ article:A director•means any director appointed by holders of the A ordinary...
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12th Aug
Practice notes
Issue of redeemable sharesA limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA...
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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...
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12th Aug
Practice notes
Class rights and variation of class rightsA company having a share capital may have separate classes of shares. As a general rule, a type of share...
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12th Aug
Practice notes
Share capital and its maintenanceA company’s share capital comprises the number of shares it has issued and allotted to shareholders at any given...
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12th Aug
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
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12th Aug
Practice notes
Class rights—training materialsThese training materials consist of template PowerPoint slides that can be used as the basis of one or more training...
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12th Aug
Practice notes
Different classes of share capitalThis Practice Note considers the nature of shares in a company and the classes into which they can be divided. If a...
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12th Aug
Practice notes
Changes in share capital—accounting treatmentIt is a fundamental rule of English company law that a limited company having a share capital must...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
Sale of treasury sharesA limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006)...
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12th Aug
Practice notes
Transfer of treasury shares to an employees' share schemeA limited company may hold, or deal with, shares in itself, if certain conditions set out in...
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12th Aug
Practice notes
Buying back shares into treasuryCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other...
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12th Aug
Practice notes
The Chartered Governance Institute guidance on statement of capitalThe details to be included in a statement of capital, where one is required from a...
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12th Aug
Practice notes
Cancellation of treasury sharesA limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA...
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12th Aug
Practice notes
Holding treasury sharesA limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006)...
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12th Aug
Q&As
Does an issue of bonus shares have to be carried out so that shares are offered to all existing shareholders in a company or can a company choose...
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12th Aug

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