Company acquisition of own shares
著者
書誌事項
Company acquisition of own shares
（Longman commercial series）
Longman, 1989
3rd ed
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注記
Previous ed.: 1986
"Addendum" (7 p., dated: Dec. 1989) inserted
Includes bibliographical references and index
内容説明・目次
内容説明
This book covers the company law and fiscal implications of a UK company acquiring or redeeming its own shares. As well as the relevant law and taxation provisions, the book includes a chapter on tax planning and a number of source and precedent materials in the appendices. By equalizing the income tax and capital gains tax rates, the Finance Act 1988 has overturned previous thinking on tax strategies to follow when purchasing own shares.
目次
- The rule against own shares acquisitions
- shares held by a company's nominees
- the issue of redeemable shares
- a company's power to purchase its own shares
- the procedures for an own share purchase
- the source of the payment for a purchase or redemption
- own share purchases and the articles
- own share purchase contracts
- financial assistance
- the "distribution" element in purchases and redemptions
- purchases for the benefit of the trade
- payments to assist in discharging a liability to inheritance tax
- tax - returns, clearances and powers of information
- purchases from a dealer in securities
- taxes on income - other consequences
- other fiscal consequences
- strategy. Appendices - specimen notice of meeting
- proofs of formulae
- Inland Revenue Statement of Practice SP2/1982.
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