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Wildy’s Book News

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Vol 22 No 5 May/June 2017

Book of the Month

Cover of Arlidge, Eady & Smith on Contempt

Arlidge, Eady & Smith on Contempt

Edited by: Patricia Londono, David Eady, A.T.H. Smith, Rt. Hon Lord Eassie
Price: £319.00

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A Private Company's Purchase of Own Shares

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ISBN13: 9780406011909
ISBN: 0406011907
Published: July 1997
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

A purchase of own shares can in the right circumstances be a tax-efficient method of achieving a number of objectives. This text covers both the company law and taxation considerations of purchasing own shares. It takes a practical approach to the subject by clearly explaining the current legislation and highlighting the pros and cons of alternative strategies. Worked examples are included throughout.

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Company Law
Part 1: introduction and overview; company law requirements; corporation tax requirements; stamp duty; checklist and timetables.
Part 2 Share purchases in practice: is exempt distribution status really needed?; breaking the conditions; the trading benefit test; substantial reduction and connected persons problems; consequential aspects; the clearence procedure.