Being able to offer tax relief on community shares has shown a demonstrable increase in the amount of investment in societies.
A library of resources for anyone who would like to find out more about community shares. From introductory guides to market reports, find the info you need here.
Withdrawable shares provide small investors with an exit route from investment not available to investors in transferable shares.
An enterprise’s ability to pay interest on shares will depend to a great extent on the nature of the business and other factors such as loan overhe
Social enterprises are motivated by social objectives and social purpose.
You cannot issue community shares unless your organisation is incorporated as a Society.
What’s the difference between a Co-operative and Community Benefit Society?
The purpose of this technical note is to outline the legal issues involved in changing the status of the Hastings Pier Charity from a charitable company limited by guarantee, to that of a charitable community benefit society.
The final response submitted by the Community Shares Unit to the FCA’s second consultation on its proposed registration function under the Co-operative and Community Benefit Societies Act 2014.
A comprehensive overview of the Community Shares Standard Mark - a new initative to identify share offer documents that comply with the guidance contained in the Community Shares Handbook. The pack is published by the CSU to inform the public as to how the Mark works, how to apply it for it as a society, and how to award it as a practitioner.
This is the first time the CSU has brought together its data and intelligence to present a comprehensive overview of the community shares market. The aim of this report is to showcase the information the CSU captures on the market since it begain tracking activity in 2009. Using data from its Community Shares Directory, Offer Document Library and a recent survey of investors using its Microgenius community shares platform, the report sets out “how” enterprises are raising this finance, and “why” individuals themselves are investing.