If you complete your own Companies Office Annual Return and wish to change shareholding, please ensure you consider:
- Loss continuity 49%
- Imputation credit continuity 66%
- Anti Money Laundering – AML requirements for new shareholders
- Look Through Company Status
- Qualifying company status
- Share Transfer Forms
- Company Minutes
- Pre-emptive right resolution
Please contact your accountant for advice as the repercussions can be severe.