British and American Trustee and Finance Corporation v Couper: HL 1894

There was nothing in the 1862 Act or in any other Act requiring the memorandum of a company to contain any reference to the rights of shareholders in the capital of the company inter se, and so: ‘The division of the capital into shares of a certain fixed amount which must appear in the memorandum would not be altered or affected by issuing some of the shares as preference shares.’ What is fair and equitable must depend on the circumstances of each case.

Judges:

Lord Macnaghten, Lord Watson

Citations:

[1894] AC 399

Statutes:

Companies Act 1862

Jurisdiction:

England and Wales

Cited by:

CitedWinpar Holdings Ltd v Ransomes Plc CA 1-Jul-1999
The company had been given permission to cancel a share premium account. Changes in circumstances brought the matter back for reconsideration. . .
Lists of cited by and citing cases may be incomplete.

Company

Updated: 29 April 2022; Ref: scu.195962