Share capital and shareholders considerations
Issuing new shares: An essential guide for company owners and advisers on how to issue new shares in a company together with a summary of planning points and the potential pitfalls if you fail to make a qualifying issue for tax purposes.
- what's an ordinary share:
- How to determine whether a share is an ‘ordinary share’ or not:
- and what are the ensuing tax consequences if you find that a share is not ‘ordinary’.
- Setting up different share classes and why these can be useful for family companies,
- what happens if you give employees shares
- and tax planning tips
Family investment companies: If you are not trading but managing assets your may find that a family investment company is a cost effective alternative to running a trust.