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UK Company Structures

How to start a British limited company. Incorporation or formation of a company in the UK.



Issue or Transfer of Share Capital

With the 2006 Companies Act, the concept of "Authorised Share Capital" has disappeared. This means that a company can issue any share capital they want to, in accordance with their needs.

The issue of share capital can be done by the Directors in most circumstances, as this Power is usually permitted by the Articles of Association.

There is no stamp duty to pay on the issue of share capital; and this is in contrast with a transfer, where a small amount of share capital can be transferred.

How is a share issue done in a private company?

Accounting entries on the issue of share capital