Legal Updates

Commercial Law – Guidance (Share Capital) (GBA6)

Companies House has recently published a guidance note on Share Capital (Guidance: Share Capital) (GBA6). The guidance note is intended to clarify a number of issues and is likely to prove useful to both small and large companies. The guide:

§   Explains the basics of share capital;

§   Applies to all companies incorporated in England, Wales or Scotland which have a share capital, whether private or public; and

§   Explains what information must be delivered to Companies House.

Furthermore, the guide also covers information pertaining to the regulation of the following:

§   Authorised share capital and allotment;

§   Cancellation of shares;

§   Types of shares;

§   Restructuring of a company’s share capital; and

§   Transfer of shares.

Please contact us for more information on commercial law at


© RT COOPERS, 2008. This Briefing Note does not provide a comprehensive or complete statement of the law relating to the issues discussed nor does it constitute legal advice. It is intended only to highlight general issues. Specialist legal advice should always be sought in relation to particular circumstances.


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