Corporation Tax Guidance
This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration...
For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated...
This guidance note gives an overview of why and how companies and groups demerge, and the aims and process of tax planning for...
This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a...
For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated as capital, rather...
This guidance note gives an overview of why and how companies and groups demerge, and the aims and process of tax planning for demergers.There are...
This guidance note deals with the tax consequences for shareholders and companies involved in a ‘Type 1’ ‘Direct’ Statutory demerger. For an...
Payments by companies to repurchase their own shares are subject either to what is referred to as 'income treatment' or to 'capital treatment'.If the...
In certain circumstances the Statutory demerger route may not be available. For example:•The company does not have sufficient distributable...
This guidance note summarises some of the ways in which companies may reorganise their activities and some of the key tax...
The 'paper for paper' rules relating to share for share exchanges are extended to deal with reconstructions. Relief is available to shareholders where...
Treasury sharesPrior to 30 April 2013, the Companies Acts provided that only a company which was listed on a Stock Exchange (not including AIM) was...
This guidance note follows on from the Demerger via a liquidation ― overview guidance note which gives an introduction to demergers via liquidations...
This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing company to the...
For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated as capital, rather than as a...
This guidance note gives an overview of why and how companies and groups demerge, and the aims and process of tax planning for demergers.There are many reasons why a...
This guidance note deals with the tax consequences for shareholders and companies involved in a ‘Type 1’ ‘Direct’ Statutory demerger. For an introduction to Statutory...
Payments by companies to repurchase their own shares are subject either to what is referred to as 'income treatment' or to 'capital treatment'.If the payment is subject...
In certain circumstances the Statutory demerger route may not be available. For example:•The company does not have sufficient distributable reserves•There are plans to...
This guidance note summarises some of the ways in which companies may reorganise their activities and some of the key tax considerations.DemergersGroups may want to split...
The 'paper for paper' rules relating to share for share exchanges are extended to deal with reconstructions. Relief is available to shareholders where there is a...
Treasury sharesPrior to 30 April 2013, the Companies Acts provided that only a company which was listed on a Stock Exchange (not including AIM) was legally allowed to...
This guidance note follows on from the Demerger via a liquidation ― overview guidance note which gives an introduction to demergers via liquidations (also known as...
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