Allotment of New Shares in Ltd

Hi HMRC i wonder if you can help please. Company A 100 Ordinary Shares Company B 100 Ordinary Share (Company A is the Sole Shareholder for Company B) i want to issue another 1001 Ordinary Shares on Company A and imediately put them on an express trust including the the original 100 Ordinary Shares. i will probably retain 1 is there ay Tax Due on Either Issuing New Shares or Gifting them on. i would apreciate Some Guidence on this please.

Hi,
We cannot comment on any form of calculation/example or scenario, whether fact or fiction.
We can only point you in the direction of the guidance, so that you can review the guidance and to allow you to make an informed decision.  
If, after that you still need advice, you need to employ the services of a financial adviser.
See guidance at Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
Thank you.