Equity capital markets

Equity capital markets guidance:

The following Tax Q&A provides comprehensive and up to date legal information on Can AIM shares qualify for the recognised growth market exemption from stamp duty and...

Q&As

The following Tax Q&A provides comprehensive and up to date legal information on Does a share buyback attract stamp duty?

Q&As

The following Tax practice note provides comprehensive and up to date legal information on EIS—circumstances in which relief is withdrawn or reduced

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on EIS—introduction to regime and description of tax reliefs

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on EIS—process for seeking advance assurance and claiming relief...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Growth market exemption from stamp duty and SDRT

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on IHT—business property relief

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Individual savings accounts

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Key CGT implications for shareholders in a rights issue

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Key tax considerations for the issuer in a rights issue

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Share buybacks—calculating the distribution and repayment of capital elements...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Stamp duty and SDRT implications of a rights issue

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Stamp duty and stamp duty reserve tax implications of stabilisation...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Tax consequences of share buybacks

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Tax disclosure in a rights issue offer document

Practice notes

United Kingdom Taxation Certain UK tax considerations The following statements, which are intended as a general guide only[ and not a substitute for detailed tax advice],...

Precedents

The following Tax practice note provides comprehensive and up to date legal information on Tax incentives for companies investing in AIM companies

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Tax incentives for individuals investing in AIM companies

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Unquoted trading company share buybacks—capital treatment rules...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on VCTs—circumstances in which relief is withdrawn or reduced...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on VCTs—introduction, tax reliefs and returns

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on What is a rights issue?

Practice notes

The following Corporate Q&A provides comprehensive and up to date legal information on When does a share buyback carried out by a limited company take effect?...

Q&As
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