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The Issue of Shares by UK Companies

Continuing our series on legal and other concepts aimed at those working in tax Malcolm Hurley Corporate Partner and Mark Harden Senior Lawyer Tite & Lewis discuss the issue of shares by UK companies
This article provides an overview of some of the issues involved and matters to be considered when a company is allotting and issuing shares to its members.
Allotment of shares
Private companies are not permitted to offer or to allot their shares to the public. Any prospective member of the company must apply for shares by way of an application letter. The directors of the company must then decide whether to accept that offer and resolve to allot...

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