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In this tutorial, Nicholas Campion from 1st Formations discusses transferring and issuing company shares as part of the "Whiteboard Thursday" series, aimed at educating viewers on running a limited company in the UK. He emphasizes that limited companies can issue additional shares after incorporation, and shareholders can transfer or sell shares at any time. However, it is crucial to follow specific procedures outlined in the Companies Act 2006, the company's articles of association, and any existing shareholder agreements. The video aims to guide viewers on the proper methods for transferring company shares.