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Last updated on May 13th, 2020 at 09:31 amWhat are good leavers and bad leavers? A shareholders’ agreement will typically include a provision for ‘good and bad leavers’, which sets out rules to determine how much a shareholder leaving a company is entitled to for their shares and under what circumstances the shares can be […]
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Last updated on May 13th, 2020 at 09:32 amThe disclosure process The disclosure process is a key part of a private acquisition and a full and proper disclosure exercise is in both parties’ interests. It is the seller’s opportunity to disclose any liabilities or potential liabilities to the buyer in order to have a successful […]
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Share dilution occurs when a company issues new shares such as in a future round of investment, or perhaps on exercise of share options granted. The issuance of new shares will dilute the percentage of an existing shareholder’s interest in the company, although the number of shares they own remains the same.
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An overview of what share for share exchanges are and how they work in practice, including the relevant tax considerations.
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Following a company raising investment pursuant to SEIS and/or EIS, an overview of the process whereby the company submits a compliance statement in order to receive certificates that are then distributed to investors who can then claim their individual tax reliefs.
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The main reasons why a company might want to subdivide the nominal value of its existing share capital, together with an overview of the process required in order to effect such share split.
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The main considerations to bear in mind when deciding whether to structure the sale of a business as a share sale or asset sale, including the key tax implications.
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Investors who may not be able to take advantage of either the SEIS or EIS tax reliefs may be able to instead qualify for investors’ relief as an alternative whereby any capital gains tax on a disposal is reduced to 10% for qualifying shareholders.
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A few key points to bear in mind if you are thinking of buying or selling a minority shareholding in a UK private company.
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EMI option schemes are intended to help companies retain valued employees and to reward the employees for investing their time and skills in helping the company grow.
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