P1119 Meaning of 'ordinary share capital’
Tolley CPD
Meaning of 'ordinary share capital
Robert Jamieson
Seminar
This Seminar is 17 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Ordinary share capital
- 3) McQuillan v HMRC (201 )
- 4) Upper Tribunal decision in McQuillan
- 5) Minutes of meeting
- 6) Shares with no dividend rights
- 7) Fixed rate preference shares with a coupon of 0.000001%
- 8) Shares with a fixed rate of 10% cumulative v non-cumulative
- 9) Preference shares with a right to tiered dividends
- 10) Dividend is the greater of two alternatives
- 11) Fixed rate preference shares with potential for an additional payment
- 12) Preference shares with two alternative fixed rates
- 13) Preference shares where a rate of interest is added if the dividend is unpaid