4 Offer documents
- 1 Introduction to community shares
- 2 Society legislation
- 2.1 Types of societies
- 2.2 Share capital in societies
- 2.3 Liquidity of withdrawable shares
- 2.4 Asset lock provisions
- 2.5 Debt
- 2.6 Converting legal forms
- 2.6.1 Converting a company into a society
- 2.6.2 Converting a community interest company into a society
- 2.6.3 Converting a registered charity into a charitable community benefit society
- 2.6.4 Converting a society into a company
- 2.6.5 Converting a society into a charitable incorporated organisation
- 2.6.6 Converting between society forms
- 2.7 Amalgamations and transfers of engagements
- 2.8 Investments in other legal entities
- 2.9 Insolvency and dissolution
- 3 Governing documents
- 3.1 Registration processes
- 3.2 Statutory rules
- 3.2.1 Name
- 3.2.2 Objects
- 3.2.3 Address
- 3.2.4 Admission of members
- 3.2.5 Conduct of meetings
- 3.2.6 Management committee members
- 3.2.7 Maximum shareholdings
- 3.2.8 Loans and deposits
- 3.2.9 Terms and conditions for share capital
- 3.2.10 Audits and auditors
- 3.2.11 Terminating membership
- 3.2.12 Use of profits
- 3.2.13 Official documents
- 3.2.14 Investments
- 3.3 Sponsoring bodies and model rules
- 3.4 Amending rules
- 3.5 Secondary rules
- 3.6 Obligations of registration
- 4 Offer documents
- 5 Promoting offers
- 5.1 Introduction
- 5.2 Community engagement
- 5.3 Data protection, privacy and electronic communications
- 5.4 Communication methods
- 5.5 Selling shares
- 5.6 Receiving funds
- 5.7 Crowdfunding
- 5.8 Applications by non-UK residents
- 5.9 Shares as gifts
- 5.10 Purchasing shares by instalments
- 5.11 Incentives
- 5.12 Nomination of beneficiaries
- 6 Share interest and the use of profit or surplus
- 7 Regulation and guidance
- 8 Tax treatment
- 8.1 Introduction
- 8.2 Buying and selling shares
- 8.3 Income tax
- 8.4 Enterprise Investment Scheme
- 8.5 Seed Enterprise Investment Scheme
- 8.6 Social Investment Tax Relief
- 8.7 Inheritance tax
- 8.8 Community Investment Tax Relief
- 8.9 Tax treatment of charitable community benefit societies
- 8.10 Corporation tax
If you have any questions or suggestions for new information you would like to find in the Handbook, contact the team by email at communityshares@uk.coop
