Moore Blatch structures a successful MBO for premium quality UPVC decking and fencing supplier
“When embarking on a management buy-out it is important you try before you buy” – a wise piece of our advice from our client at Vinyl Solutions.
Returns of value to shareholders – legal considerations of paying a dividend
A dividend is a distribution to shareholders of a company’s post-tax profits. Dividends are usually paid in cash, but can also be satisfied by the transfer of other assets, such as property or shares (known as a dividend in specie) or by the issue of new shares in the company (a SCRIP dividend). Dividends are generally considered to be a tax efficient mechanism for returning value to shareholders, as they are taxed at a lower rate than income tax.