Company acquisition of own shares
著者
書誌事項
Company acquisition of own shares
(Commercial series)
FT Law & Tax, 1995
4th ed
大学図書館所蔵 全8件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes index
内容説明・目次
内容説明
This text provides a comprehensive analysis of the company law and taxation implications of own share acquisitions and redemptions by UK companies. All issues which arise out of this type of company share transactions are examined. These include: the rule against own share acquisitions, shares held by company's nominee, the issue of redeemable shares, powers and procedures for purchases and redemptions, financial assistance, tax strategy and clearances, wide range of precedents including contracts, resolutions, Articles, notices, and letters to the Inland Revenue. This edition brings practitioners up-to-date with all relevant developments in tax and company law and practice, including coverage of important cases such as Arab Bank plc versus Mercantile Holdings Ltd (1993) and a re-working of examples using current tax rates. The range of precedents in the previous edition has been expanded and includes precedents for implementing written resolution procedure introduced by the Companies Act 1989. The range of non-statutory material has also been expanded.
目次
Introduction. The rule against own share acquisition. Shares held by a company's nominee. The issue of redeemable shares. A company's power to purchase its own shares. The procedure for an own share purchase. The source of the payment for a purchase or redemption. Own share purchase 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.
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