Jonathan Lea Network

What is Administrative Restoration of a Company?

Administrative restoration refers to the process of applying to the Registrar of Companies to have a struck off company reinstated. This process is not available for companies that voluntarily dissolved, its main purpose is to aid companies that were dissolved by the Registrar of Companies. If your company was not dissolved by the Registrar of Companies, it is still possible to apply for a court order to have your company reinstated.

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Seed Enterprise Investment Scheme (SEIS) – Changes

The Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS) are integral pillars of the UK start-up economy. Angel investors who are willing to take significant risks by investing start-ups and small businesses will usually also want to take advantage of income tax deductions on their investment and benefit from no capital gains tax (CGT) liability arising upon the sale of their shares further down the line.

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Do Employees Have To Use Gender Pronouns In Email Signatures?

Gender pronouns refer to the person you are addressing. They include he/him/his, she/her/hers and they/them. Most people assign someone a pronoun based on their exterior appearance, on how they dress themselves etc. However, some people may choose a different pronoun than what their outward appearance may suggest. Under the Equality Act (EA) 2010, there are nine protected characteristics including; age, sex, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race and religion or belief.

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How HMRC’s Recent Report Demonstrates That Employee Share Schemes Are Rising In Popularity

Companies and employees both greatly benefit from employee share schemes which are authorised by HMRC. Such schemes help recruit, retain and incentivise employees by ensuring that they receive a direct financial interest in the success of the company. Large companies can utilise employee schemes in such a way as to compete for high-quality staff against quoted or known-brand companies.

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Unfair Prejudice Claims – A Short Overview

Unfair prejudice materialises where one or more minority shareholders have their interests infringed (prejudiced) by a majority shareholder, and often occurs when the majority shareholder has control at board level. As a result of the majority shareholder’s control, the company can be run purely for the advantage for the majority shareholder and can be disadvantageous to the minority shareholder(s).

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The ‘Sunset Clause’ And Its Potential Impact On EIS Tax Relief

Investors have been encouraged to invest in early-stage start-ups by various venture capital schemes, including the Seed Enterprise Investment Scheme (“SEIS”), Enterprise Investment Scheme (“EIS”) and Venture Capital Trust Scheme (“VCT”), which have greatly benefited the UK economy. The EIS scheme saw 3,755 companies raise a total of £1.66bn between 2021 and 2022, while 4,165 firms raised £1.89bn the year prior, according to data from HM Revenue & Customs.

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Minority Shareholder Rights and Remedies

Shareholders often have different expectations on how a business should be run. Consequently, it is often the case that shareholders’ disputes arise. It is in such cases that the relationship between majority and minority shareholders may cause further difficulties, primarily due to the widespread perception that majority shareholders and/or the directors act oppressively or unfairly towards the minority shareholders.

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