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Vol 21 No 10 Oct/Nov 2016

Book of the Month

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Criminal Injuries Compensation Claims

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Company Acquisition of Own Shares 7th ed


ISBN13: 9781784731120
Previous Edition ISBN: 9781846612459
To be Published: December 2017
Publisher: Jordan Publishing Ltd
Country of Publication: UK
Format: Hardback
Price: £100.00



This book provides the practitioner with a comprehensive analysis of the law relating to own share acquisition – both the company law and the tax law. It outlines the procedures that need to be followed, what the tax implications are, and how tax savings and other benefits can be achieved. It also includes precedents for the main types of transaction, which the practitioner may require to implement.

Subjects:
Company Law
Contents:
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
Section 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
Appendices