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The client wants a dividend waiver or alphabet shares - what will you do?

Nick Wright of Jerroms Miller was our guest on the podcasts to be published later in July.

Nick Wright tax specialist of Jerroms Miller
Nick Wright tax specialist of Jerroms Miller

The podcast looks at the problems with dividend waivers and alphabet shares and whether companies should use them.


Packed with content so we split the podcast into two half-hour episodes.



The first reviews dividend waivers and the second one looks at alphabet shares and how they can work in SMEs.


The two episodes provide comprehensive coverage of the issues. The contents include:


Overview of what dividend waivers and alphabet shares are – Employment related securities – Settlements legislation – How were the shares issued and / or gift of shares – Subscriber shares / founder shares – Was there bounty? – The importance of Arctic systems – Dividend only shares – The importance of distributable reserves – The deed and who can execute it – Thin shares – Are dividend waivers really worth it?


What are the share rights and are they in ‘all respects uniform’ – New shares or transfer of existing shares – Personal relationship exemption – Reorganisation provisions and consider BPR and BADR – Spousal exemption – Issues of shares to spouses, connected and unconnected persons – Grandparents and alpha shares – Employee shares issued at a discount – Reporting under old ‘form 42’ – Bad leaver clauses – 431 elections. Are alphabet shares worth it?


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