Gain a thorough understanding of share capital, offering practical guidance on managing equity structures and shareholder relations.
This week's edition of Corporate weekly highlights includes: the FCA's new sustainability disclosure requirements for listed issuers, applying UK...
The Financial Conduct Authority (FCA) has published a primary market checklist for issuers preparing a transfer of listing circular for FCA approval...
The Financial Conduct Authority (FCA) has published Primary Market Bulletin 66....
The Financial Conduct Authority (FCA) has published PS26/19: Aligning listed issuers’ sustainability disclosures with international standards, with...
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Allotment and issue of shares—fundamentalsSTOP PRESS: A significant restructuring of the UK listing regime came into effect on 29 July 2024, which...
Private companies limited by sharesThis Practice Note summarises the main features of a private company limited by shares. It also covers key...
Is there any difference between a dividend in specie and a distribution in specie?‘Distribution’ is given a very wide definition for the purpose of Part 23 of the Companies Act 2006 (CA 2006).It is every description of distribution of a company’s assets to its members, whether in cash or otherwise,
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 name of some or all of a class of shares that it has in issue, without any change being made to the number or nominal value of those shares or any change
What are the legal consequences for a company if it registers a stock transfer form that has not been stamped and in relation of which no stamp duty has been paid?Broadly, stamp duty is payable on documents and instruments, rather than in respect of a transaction. UK stamp duty is most commonly
Is it possible for bonus shares to be allotted and issued at a premium?A bonus issue of shares is the allotment and issue by a company of shares to its existing shareholders, usually on the basis that they are fully paid at the time of issue, without any payment being required by shareholders for
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