Companies Act: share capital and company structure - part 1

The majority of UK companies incorporated under the Companies Act 2006 (CA 2006) are limited by share capital. Unsurprisingly, the requirements for issuing and maintaining share capital are numerous and complex. Having an awareness of this area of company law is one thing, but being familiar with it is a stage further, and that familiarity can help to identify opportunities to reassess, streamline and simplify a company’s capital structure, says Anne Cowley ACA

This article looks in detail at the legal requirements around share capital and some of the opportunities that arise.

Shares and share capital: nature and nominal value

The birth of a company limited by share capital requires the issue of one subscriber share in the newly formed limited company. From this moment on, share capital will remain the dominant form of capital used in most businesses with debt added where necessary and available.

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Shares and share capital: nature and nominal value

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