Carrs OP and Kanky's subsequent post are completely different scenarios, and are causing much confusion here! Are both of you referring to holding shares in an IRISH company, or are we talking about the transfer of shares in a UK company (regardless of selling these shares TO ANOTHER UK company)?
It sounds like Carrs sold shares for €10k in 2005, paid what he thought was his CGT liability and has a receipt from the Revenue. If this is an Irish company, it is the responsibility of the purchaser of those shares to have the STF stamped and to pay the bill! What you have outlined sounds largely correct, so be careful about slagging off your accountant before clarifying with him/her that there has been any error.
Kanky's circumstances are different by the sound of it. A company formation agent would only hold subscriber shares (the first shares issued on incorporation) "in trust" for the beneficial owner(s), so no stamp duty is payable here anyway. These shares would be transferred to the beneficial owners immediately post-incorporation, and if Kanky was registered as one of these beneficial owners in the Register of Members, that is prima facie evidence of his shareholding. Who holds the registers? What are the answers to the other questions regarding other shareholders, contact with the directors of the company, etc?
As MandaC pointed out, an Irish company MUST have a minimum of 2 directors, so if the company is listed as having only one, I must assume it is a UK company?? Otherwise the CRO would not accept any notification that would leave this number at less than 2.
It is difficult to give any more relevant advice to either Carrs or Kanky without splitting out their circumstances and their individual queries.
It sounds like Carrs sold shares for €10k in 2005, paid what he thought was his CGT liability and has a receipt from the Revenue. If this is an Irish company, it is the responsibility of the purchaser of those shares to have the STF stamped and to pay the bill! What you have outlined sounds largely correct, so be careful about slagging off your accountant before clarifying with him/her that there has been any error.
Kanky's circumstances are different by the sound of it. A company formation agent would only hold subscriber shares (the first shares issued on incorporation) "in trust" for the beneficial owner(s), so no stamp duty is payable here anyway. These shares would be transferred to the beneficial owners immediately post-incorporation, and if Kanky was registered as one of these beneficial owners in the Register of Members, that is prima facie evidence of his shareholding. Who holds the registers? What are the answers to the other questions regarding other shareholders, contact with the directors of the company, etc?
As MandaC pointed out, an Irish company MUST have a minimum of 2 directors, so if the company is listed as having only one, I must assume it is a UK company?? Otherwise the CRO would not accept any notification that would leave this number at less than 2.
It is difficult to give any more relevant advice to either Carrs or Kanky without splitting out their circumstances and their individual queries.