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In this tutorial, Nicholas Campion from 1st Formations discusses the process of transferring and issuing company shares in the UK. Part of the "Whiteboard Thursday" series, the video emphasizes the importance of following correct procedures for these actions, as dictated by the Companies Act 2006, the company's articles of association, and any existing shareholder agreements. Limited companies can issue new shares anytime after incorporation, and shareholders can transfer or sell their shares at will. The tutorial aims to inform viewers about these key aspects of running a limited company.