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Company Acquisition of Own Shares (6th Revised edition)

Our Price: £110.00 
Author(s): Dougherty, Nigel; Fairpo, Anne;
Classification(s): Company law;
ISBN-13: 9781846612459
ISBN-10: 1846612454
Publication Date: 28 Mar 2013
Imprint: Jordan Publishing Ltd
Availability: In Print
Free Stock: In Stock
Average ratings assigned : 0. Rate this product / View all ratings and comments (0) Ratings / Reviews
Publisher: Jordan Publishing Ltd
Publication Country: United Kingdom
Binding: Hardback
Pages: 328
Dimensions: W: 156 mm / H: 246 mm

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

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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Author Biography

Nigel Dougherty, Barrister, Erskine Chambers, Anne Fairpo, Barrister, Atlas Chambers

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