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...
The following Tax Q&A provides comprehensive and up to date legal information on Does a share buyback attract stamp duty?
The following Tax practice note provides comprehensive and up to date legal information on EIS—circumstances in which relief is withdrawn or reduced
The following Tax practice note provides comprehensive and up to date legal information on EIS—introduction to regime and description of tax reliefs
The following Tax practice note provides comprehensive and up to date legal information on EIS—process for seeking advance assurance and claiming relief...
The following Tax practice note provides comprehensive and up to date legal information on Growth market exemption from stamp duty and SDRT
If a company buys back shares from two shareholders where the consideration for each is under £1,000, but for both together is more than £1,000, are they treated as two...
The following Private Client practice note provides comprehensive and up to date legal information on IHT—business property relief
The following Private Client practice note provides comprehensive and up to date legal information on Individual savings accounts
The following Tax practice note provides comprehensive and up to date legal information on Key CGT implications for shareholders in a rights issue
The following Tax practice note provides comprehensive and up to date legal information on Key tax considerations for the issuer in a rights issue
On a share buyback carried out by a UK company, one would usually expect any proceeds received by a UK shareholder in excess of the subscription price (broadly speaking)...
The following Tax practice note provides comprehensive and up to date legal information on Share buybacks—calculating the distribution and repayment of capital elements...
The following Tax practice note provides comprehensive and up to date legal information on Stamp duty and SDRT implications of a rights issue
The following Tax practice note provides comprehensive and up to date legal information on Stamp duty and stamp duty reserve tax implications of stabilisation...
The following Tax practice note provides comprehensive and up to date legal information on Tax consequences of share buybacks
The following Tax practice note provides comprehensive and up to date legal information on Tax disclosure in a rights issue offer document
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],...
The following Tax practice note provides comprehensive and up to date legal information on Tax incentives for companies investing in AIM companies
The following Tax practice note provides comprehensive and up to date legal information on Tax incentives for individuals investing in AIM companies
The following Tax practice note provides comprehensive and up to date legal information on Unquoted trading company share buybacks—capital treatment rules...
The following Tax practice note provides comprehensive and up to date legal information on VCTs—circumstances in which relief is withdrawn or reduced...
The following Tax practice note provides comprehensive and up to date legal information on VCTs—introduction, tax reliefs and returns
The following Tax practice note provides comprehensive and up to date legal information on What is a rights issue?
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?...
