In the creation of the new Company, we discuss and ensure that the Shareholding is correctly assigned. The Shareholding does not have to be of one class. So for instance we can have ‘A’ Ordinary Shares, ‘B’ Ordinary Shares and Preference Shares. The Shareholders do not necessarily have to be the working Directors. There could be tax advantages in setting the Shareholding between family members, which would be discussed in full before implementing.