Sourcing the shares

Sourcing the shares guidance:

What is share dilution? Share dilution happens when a company issues additional shares in itself. As a result the existing shareholders' ownership in the company is...

Practice Note

The concept of ordinary share capital is important for UK tax purposes. This Practice Note sets out the key tax reliefs that require ordinary share capital (whether...

Practice Note

A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share buyback or a purchase...

Practice Note

Share options are an enforceable right for an employee to acquire shares at a given price, subject to meeting pre-determined conditions. The share option contract between...

Practice Note

Typically when a company adopts a new plan, it will initially plan to satisfy awards either: • using newly issued shares, or • using shares purchased in the market...

Practice Note

One of the critical considerations when implementing an employee share plan is how the shares which will be needed to satisfy the relevant options and awards are to be...

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