The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual...
The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...
The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...
Since 28 April 2014, no stamp duty or stamp duty reserve tax (SDRT) is chargeable on a transfer of shares or securities that are: • admitted to trading on a recognised...
Business property relief (BPR) is an important relief for inheritance tax (IHT) purposes. The relief applies both to individuals and to trusts that hold qualifying...
Individual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments. Originally, these were cash or stocks and shares...
This practice note: • explains the key CGT (shorthand for capital gains tax and corporation tax on chargeable gains) implications of a rights issue for shareholders who:...
This practice note: • outlines the key UK tax issues that a company raising funds by way of a rights issue might wish to consider, and • unless stated otherwise, assumes...
From a shareholder’s perspective, when a company buys back its own shares, either directly or through an intermediary acting as agent for the company (whether on- or...
This Practice Note explains the key stamp duty and stamp duty reserve tax (SDRT) implications of a rights issue; in particular, the stamp duty and/or SDRT consequences of...
STOP PRESS relating to market value consideration for transfers of listed securities to connected companies: Finance Act 2019 introduced a targeted market value rule for...
A limited company may buy back shares that it has in issue, provided certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
This practice note sets out the tax information that is required to be disclosed in a rights issue offer document (sometimes called a prospectus) where the issuer's...
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],...
A few tax incentives are available to companies investing in unlisted shares and securities such as shares admitted to trading on AIM. AIM is one of the markets owned and...
Various tax incentives are available to individuals investing in unlisted shares and securities such as shares admitted to trading on AIM. AIM is one of the markets owned...
On a share buyback that is implemented by the company directly or through an intermediary acting as agent for the company, the standard tax treatment for a UK resident...
Like the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to encourage investment in smaller, higher-risk trading companies. A VCT...
FORTHCOMING CHANGE: the government intends to introduce a standard format for annual VCT returns that can be submitted electronically. Like the enterprise investment...
Like the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller, higher-risk trading companies. A VCT is a company (not a...
This practice note explains what a rights issue is. For more information on the corporate law aspects of rights issues, including the types of documents that rights...