| 1 | Allotment of shares: a quick guide This quick guide summarises the key considerations for UK companies proposing to allot shares. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 2 | Distributions: a quick guide This quick guide summarises the key considerations for UK companies proposing to make a distribution to their shareholders. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 3 | Rights issues and secondary issues: tax overview A discussion of some of the main tax issues in relation to a secondary issue of shares or loan stock. | Practice note: overview | Maintained |
| 4 | Scrip dividends: tax overview This note summarises the UK tax treatment of scrip dividends issued by UK companies and dividend reinvestment plans (DRIPs) of UK companies. | Practice note: overview | Maintained |
| 5 | Share capital: overview An overview of the law on share capital. | Practice note: overview | Maintained |
| 6 | Allotment and issue of shares A note outlining the law on allotting and issuing shares. | Practice notes | Maintained |
| 7 | Comparison of notification of major shareholding obligations ... The Companies Act 2006 (CA 2006) introduced a new regime for the notification of major shareholdings implementing part of the EU Transparency Directive. Part 43 of the CA 2006 amended Part 6 of the Financial Services and Markets Act 2000 (FSMA) to give the Financial Services Authority (FSA) power to make transparency rules. The provisions relating to major shareholding disclosures are contained within chapter 5 of the FSA's Disclosure Rules and Transparency Rules sourcebook (DTR 5). For further details on the provisions of DTR 5 see Practice note, Notification of major shareholdings under the Disclosure Rules and Transparency Rules. This note compares the notification of major shareholding provisions in the Companies Act 1985 (CA 1985), which were repealed with effect from 20 January 2007, with the provisions in Part 6 of the FSMA and DTR 5. This note refers to the FSA's special Transparency Directive edition of List! originally published on 20 December 2006 but superseded by a revised edition released on 27 April 2007 (TD List). This note also refers to the new rules which came into force on 1 June 2009 and which extended the scope of DTR 5 to include financial instruments that have a similar economic effect to qualifying financial instruments where they relate to a UK issuer. The Companies Act 2006 retained provisions regarding a public company's right to investigate who has an interest in its issued share capital. Further details, see Practice note, Invest | Practice notes | 01-Jun-2009 |
| 8 | Cross-border dividend payments: tax A discussion of the tax issues that may arise when a company in one country pays a dividend to a shareholder in another. | Practice notes | Maintained |
| 9 | Distributions Note covering the key issues relating to distributions from companies to their members under the Companies Act 2006. For information specific to dividends, see Practice note, Dividends. | Practice notes | Maintained |
| 10 | Dividends A note covering the key issues relating to dividends | Practice notes | Maintained |
| 11 | Equity finance aspects of private equity transactions An overview of the equity finance aspects of a private equity transaction, covering the main documents and the issues that arise in connection with preparing and negotiating these agreements. | Practice notes | Maintained |
| 12 | Financing a share buyback by a fresh issue of shares ... An explanation of the rules governing companies that fund a share buyback through the proceeds of a fresh issue of shares under the Companies Act 1985. Not for use on or after 1 October 2009. | Practice notes | 30-Sep-2009 |
| 13 | Investigating interests in a public company's shares: Part 22 ... A note outlining a public company's right to investigate who has an interest in its issued share capital under Part 22 of the Companies Act 2006 and, specifically, a company's power to send a notice under section 793 to find out about interests in its shares. | Practice notes | Maintained |
| 14 | Notification of major shareholdings under the Disclosure ... This note sets out the requirements for the notification of major shareholdings in chapter 5 of the FSA's Disclosure Rules and Transparency Rules (DTR 5). | Practice notes | Maintained |
| 15 | Pre-emption rights A note on pre-emption rights on the issue of shares under the Companies Act 2006. | Practice notes | Maintained |
| 16 | Redeemable shares Practice note on the issue and redemption of redeemable shares by public and private companies. | Practice notes | Maintained |
| 17 | Scrip dividends A note covering the key issues relating to scrip dividends, including the different types of scrip dividend schemes and the requirements for implementing a scheme. | Practice notes | Maintained |
| 18 | Statement of capital This note summarises: The circumstances in which a company is required to prepare a statement of capital under the Companies Act 2006. The information that must be included in a statement of capital. For an overview of the current law relating to share capital, see Practice note, Share capital: overview. | Practice notes | Maintained |
| 19 | Stock transfer form This practice note explains when a stock transfer form is required, and provides details on how to complete the form. For a stock transfer form that can be edited and saved to your desktop, please see Standard document, Stock transfer form. | Practice notes | Maintained |
| 20 | Waiver of dividends A note covering the key issues relating to a waiver of a dividend, including the requirements for a deed of waiver. It also discusses income tax and inheritance tax considerations, including the possible application of the settlements legislation in Chapter 5 of Part 5 of the Income Tax (Trading and Other Income) Act 2005. | Practice notes | Maintained |