Company - Revision history

imported>Doug Williamson: Add link.

2022-07-16T16:07:21Z

Add link.

← Older revision		Revision as of 16:07, 16 July 2022
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	* [[Limited liability]]		* [[Limited liability]]
	* [[Limited liability partnership]]		* [[Limited liability partnership]]
			* [[Listed company]]
	* [[Mid-sized companies]]		* [[Mid-sized companies]]
	* [[Multinational corporation/company]]		* [[Multinational corporation/company]]

imported>Doug Williamson: Add links.

2022-07-10T20:35:50Z

Add links.

← Older revision		Revision as of 20:35, 10 July 2022
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	* [[Legal personality]]		* [[Legal personality]]
	* [[Limited liability]]		* [[Limited liability]]
			* [[Limited liability partnership]]
	* [[Mid-sized companies]]		* [[Mid-sized companies]]
	* [[Multinational corporation/company]]		* [[Multinational corporation/company]]
	* [[Objects clause]]		* [[Objects clause]]
			* [[Partnership]]
	* [[Private company]]		* [[Private company]]
	* [[Proxy]]		* [[Proxy]]
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	* [[Shareholder]]		* [[Shareholder]]
	* [[Small and Medium-sized Enterprises]]		* [[Small and Medium-sized Enterprises]]
			* [[Sole trader]]
	* [[Statutory company]]		* [[Statutory company]]
			* [[Unincorporated]]
	* [[Veil of incorporation]]		* [[Veil of incorporation]]

	[[Category:The_business_context]]		[[Category:The_business_context]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Add links.

2020-12-18T21:23:12Z

Add links.

← Older revision		Revision as of 21:23, 18 December 2020
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	* [[Corporation]]		* [[Corporation]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
			* [[Dissolution]]
	* [[Firm]]		* [[Firm]]
	* [[Group]]		* [[Group]]
			* [[Incorporation]]
	* [[Legal personality]]		* [[Legal personality]]
	* [[Limited liability]]		* [[Limited liability]]

imported>Doug Williamson: Link with Company law page.

2017-09-04T20:15:22Z

Link with Company law page.

← Older revision		Revision as of 20:15, 4 September 2017
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	* [[Companies Act]]		* [[Companies Act]]
	* [[Companies House]]		* [[Companies House]]
			* [[Company law]]
	* [[Corporate]]		* [[Corporate]]
	* [[Corporation]]		* [[Corporation]]

imported>Doug Williamson: Add link.

2016-06-25T14:06:06Z

Add link.

← Older revision		Revision as of 14:06, 25 June 2016
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	* [[Public company]]		* [[Public company]]
	* [[Quorum]]		* [[Quorum]]
			* [[Shareholder]]
	* [[Small and Medium-sized Enterprises]]		* [[Small and Medium-sized Enterprises]]
	* [[Statutory company]]		* [[Statutory company]]

imported>Doug Williamson: Simplify sentence.

2016-01-17T21:57:55Z

Simplify sentence.

← Older revision		Revision as of 21:57, 17 January 2016
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	The ownership of companies may be divided into and constituted by shares, each of which may be transferred separately. Though today such records are mostly maintained electronically, owners of the company may be given share certificates (~~historically and current~~ US: "stock certificates") testifying to their fractional ownership. The accounting value of all the shares issued by a company is called its share capital (historically called "capital stock").		The ownership of companies may be divided into and constituted by shares, each of which may be transferred separately. Though today such records are mostly maintained electronically, owners of the company may be given share certificates (US: "stock certificates") testifying to their fractional ownership. The accounting value of all the shares issued by a company is called its share capital (historically called "capital stock").

	If a share-issuing company has limited liability ("limited by shares") the liability of shareholders (members) is limited to the consideration paid to the company for issue of the shares - though if shares were issued "partly paid" (where the company can call for the balance at some later time) current shareholders remain liable up to the amount of any unpaid sum relating to the shares they hold.		If a share-issuing company has limited liability ("limited by shares") the liability of shareholders (members) is limited to the consideration paid to the company for issue of the shares - though if shares were issued "partly paid" (where the company can call for the balance at some later time) current shareholders remain liable up to the amount of any unpaid sum relating to the shares they hold.

imported>Doug Williamson: Link with Group page.

2015-08-13T18:47:01Z

Link with Group page.

← Older revision		Revision as of 18:47, 13 August 2015
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	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[Firm]]		* [[Firm]]
			* [[Group]]
	* [[Legal personality]]		* [[Legal personality]]
	* [[Limited liability]]		* [[Limited liability]]

imported>John Grout: To add cross reference to Mid-sized companies

2015-02-16T11:37:20Z

To add cross reference to Mid-sized companies

← Older revision		Revision as of 11:37, 16 February 2015
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	* [[Legal personality]]		* [[Legal personality]]
	* [[Limited liability]]		* [[Limited liability]]
			* [[Mid-sized companies]]
	* [[Multinational corporation/company]]		* [[Multinational corporation/company]]
	* [[Objects clause]]		* [[Objects clause]]

imported>Doug Williamson: Added category

2015-01-09T14:11:17Z

Added category

← Older revision		Revision as of 14:11, 9 January 2015
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	* [[Veil of incorporation]]		* [[Veil of incorporation]]

			[[Category:The_business_context]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Sarahboyce@hotmail.com: corrected typo

2014-11-04T10:56:08Z

corrected typo

← Older revision		Revision as of 10:56, 4 November 2014
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	Companies may in most countries have a choice of being of unlimited or limited liability - that is to say the creditors may or many not have access to the assets of the company's owners in case of default by the company. While today, most companies take advantage of the availability of the privilege of ~~unlimited~~ liability (i.e. are "limited companies", unlimited liability companies are established. ~~An example of their advantage may be where in~~ some cases taxation authorities will "look through" the unlimited company and tax the owners, not the company. This offsets the disadvantage of the parent undertakings' being potentially liable for the company's debts. In US parlance, such companies are "flow-through" companies. Another advantage of unlimited status is seen in the European Union where such companies may not have to publish statutory accounts and this may be used to keep private the assets or profitability of multi-national groups' companies in individual EU member States.		Companies may in most countries have a choice of being of unlimited or limited liability - that is to say the creditors may or many not have access to the assets of the company's owners in case of default by the company. While today, most companies take advantage of the availability of the privilege of limited liability (i.e. are "limited companies"), unlimited liability companies are also established.

			In some cases taxation authorities will "look through" the unlimited company and tax the owners, not the company. This offsets the disadvantage of the parent undertakings' being potentially liable for the company's debts. In US parlance, such companies are "flow-through" companies. Another advantage of unlimited status is seen in the European Union where such companies may not have to publish statutory accounts and this may be used to keep private the assets or profitability of multi-national groups' companies in individual EU member States.