Rights issues

Rights issues guidance:

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:...

Practice Note

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...

Practice Note

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...

Practice Note

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...

Practice Note

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...

Practice Note

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

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...

Practice Note
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