Preference shares, on the other hand ... and many are callable, meaning they can be returned to the underlying company after a certain date for par value. Because they share so many features ...

Preference shares are a special class of share which pay a fixed rate of interest. Some former building societies have issued preference shares to their members when converting to banks as the law ...

Preference shares may still be considered debt for accounting purposes, meaning profits from their sale could be taxable, according to GrantThorton. Although the scope of Section 13W has been ...