Documents for Business

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Glossary - shares

Allotment or issue? Called-up or paid-up? Shares terminology can be a bit of a minefield. Our glossary provides a quick reference to help interpret the documentation. Terminology trials You might come across some of the terms in our glossary in your ... Read more

Master share wording

Master shares are useful if one key shareholder needs to retain control of particular decisions. Our model sets out sample wording that can be added to your articles for this type of share. What is a master share? The rights of particular classes of ... Read more

Preference shares wording

Preference shares provide a way of giving certain shareholders a share of the company's profits. Our model sets out sample wording that can be added to your articles setting out the most common preference share rights. What are preference shares? The ... Read more

Election for foreign losses

If you are non-UK domiciled but tax resident here, you may claim the remittance basis. To receive any kind of relief for foreign losses, an election must be made, but this shouldn't be done without careful consideration. Domicile If you are UK residen... Read more

CGT unpaid proceeds claim

If you sell an asset and the buyer fails to pay all or part of the proceeds, and you are unable to recover them, you can claim a reduction for the amount of gain chargeable to tax. Consideration payable after sale Where you sell an asset and agree w... Read more

Dividend checklist

When you want to pay a dividend, there are a number of considerations to take into account to ensure it is valid. Our checklist will help you to establish that your dividends are up to scratch. Dividends Dividends are amounts paid to shareholders out... Read more

Letter requesting partial exemption special method

Letter requesting partial exemption special method Could your partially exempt business be paying excessive VAT when you consider how the different activities really contribute to general costs? Use this letter to ask for a unique method of apportion... Read more

Election for rent-a-room relief alternative basis

If you let a room in your own home, the rent you receive is exempt from income tax if it is less than the rent-a-room limit of £7,500. If the rent exceeds the limit the relief doesn't apply and the taxable profits are equal to income less expenses. H... Read more

Remittance basis election

If you live in the UK, but are not domiciled here, you may benefit from making a claim to be taxed on the remittance basis. Remittance basis A UK resident taxpayer is generally subject to UK tax on their worldwide income. Residence is determined usin... Read more

Statutory model articles for public companies

Your company is doing well and you decide to convert to a public company. You'll need to change your articles to reflect the additional requirements on public companies. The statutory model articles are a good place to start. What is a public company?... Read more
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