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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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This book is now Out of Print.
A new edition was published, see:
Company Acquisition of Own Shares 6th ed isbn 9781846612459

Company Acquisition of Own Shares 5th ed

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ISBN13: 9780853089322
ISBN: 0853089329
New Edition ISBN: 9781846612459
Published: November 2004
Publisher: Jordan Publishing Ltd
Country of Publication: UK
Format: Hardback
Price: Out of print



The law relating to the acquisition by a company of its own shares has always been a highly complex area. This book provides full details of the procedures to be followed, what the tax implications are, and how tax savings and other benefits can be achieved. It will also include various precedents for contracts, director's reports, company resolutions and letters of application.

The book will take full account of important developments such as Companies (Acquisition of Own Shares) (Treasury Shares) Regulations 2003 (SI 2003/1116) and Companies (Acquisition of Own Shares) (Treasury Shares) No 2 Regulations 2003 (SI 2003/3031). These regulations came into force on 1st December 2003, relaxing the rules for certain types of company when purchasing their own shares. The introduction of these regulations has necessitated numerous technical changes to company law.

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Subjects:
Company Law
Contents:
Introduction
;The rule against own share acquisitions
;Shares held by a company's nominees
;The issue of redeemable shares
;A company's power to purchase its own shares
;The procedure for an own share purchase
;The source of the payment for a purchase or redemption
;Treasury shares
;Own share purchases and the articles
;Own share purchase contracts
; Financial assistance
;Tax: the 'distribution' element
;Purchases for the benefit of the trade
;Payments to assist in discharging a liability to inheritance tax
;S 219: Returns, clearances and powers of information
; Purchases from a dealer in securities
; Taxes on income: other consequences of purchases and redemptions
;Other fiscal consequences
;Strategy