A Private Company's Purchase of Own Shares

Trevor Johnson (Autor)

Buch | Softcover

214 Seiten

1997
Tolley (Verlag)
978-0-406-01190-9 (ISBN)

Keine Verlagsinformationen verfügbar

Artikel merken

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.

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.

Zusatzinfo	index
Verlagsort	London
Sprache	englisch
Maße	156 x 248 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-406-01190-7 / 0406011907
ISBN-13	978-0-406-01190-9 / 9780406011909
Zustand	Neuware