Maintenance of capital

Maintenance of capital guidance:

A limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares are held...

Practice Note

A limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares are held in treasury...

Practice Note

It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. This capital maintenance rule is intended to...

Practice Note

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 in a company if the...

Practice Note

These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to the creation and variation of...

Practice Note

This Practice Note considers the nature of shares in a company and the classes into which they can be divided. If a company has shares of different classes, then class...

Practice Note

A limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares are held in treasury...

Practice Note

A limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006). Why do companies issue redeemable shares?...

Practice Note

A company must be able to provide any of its members with a statement of capital on request. A statement of capital must also be filed with Companies House in connection...

Practice Note

A limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares are held in treasury...

Practice Note

A company’s share capital comprises the number of shares it has issued and allotted to shareholders at any given time. This Practice Note considers the rules relating to...

Practice Note

A AIMA securities market owned and operated by the London Stock Exchange plc, with lighter entry requirements and continuing obligations than the main regulated markets....

Practice Note

The details to be included in a statement of capital, where one is required from a company by various provisions of the Companies Act 2006 (CA 2006), were simplified with...

Practice Note

A limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares are held in treasury...

Practice Note