The following Tax Q&A Produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:
Strictly, two consequences could follow from the over-sight:
a maximum penalty of £300 could be imposed on the company secretary under section 17 of the Stamp Act 1891 for registering each share transfer in the absence of certificate 1 being completed on the reverse of the form or the form being duly stamped with £5
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