Company acquisition of own shares
著者
書誌事項
Company acquisition of own shares
Jordans, c2013
6th ed
大学図書館所蔵 全3件
注記
Includes index
内容説明・目次
内容説明
This book provides the practitioner with a comprehensive analysis of the law relating to own share acquisition - both the company law and the tax law. It outlines the procedures that need to be followed, what the tax implications are, and how tax savings and other benefits can be achieved. It also includes precedents for the main types of transaction, which the practitioner may require to implement. This new edition has been completed revised and updated to take into account new developments including: * The general prohibition against own share acquisitions and the various exceptions to that rule through, in particular, own share purchases and the use of redeemable shares * The key changes made by the Companies Act 2006, including the regime for own share purchases and the redemption of shares, the introduction of "self-help" reductions and reform of the law on the provision of financial assistance, the procedure for an own share acquisition and its financing, the consequences of infringement, and also the acquisition and holding of treasury shares.
* The tax consequences of the various types of own share acquisitions * Key tax and commercial considerations * Precedents of key documents
目次
1. The Rule against Own Share Acquisitions 2. Shares Held by a Company's Nominees 3. The Issue of Redeemable Shares 4. A Company's Power to Purchase its Own Shares 5. The Procedure for an Own Share Purchase 6. The Source of the Payment for a Purchase or Redemption 7. Treasury Shares 8. Own Share Purchases and the Articles 9. Own Share Purchase Contracts 10. Financial Assistance 11. Tax: The 'Distribution' Element 12. Purchases for the Benefit of the Trade 13. Payments to Assist in Discharging a Liability to Inheritance Tax 14. Section 219: Returns, Clearances and Powers of Information 15. Purchases from a Dealer in Securities 16. Taxes on Income: Other Consequences of Purchases and Redemptions 17. Other Fiscal Consequences 18. Strategy 19. Appendices
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