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Item Details
Title: COMPANY ACQUISITION OF OWN SHARES
By: Nigel Dougherty, Anne Fairpo
Format: Hardback

List price: £110.00


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ISBN 10: 1846612454
ISBN 13: 9781846612459
Publisher: JORDAN PUBLISHING LTD
Pub. date: 28 March, 2013
Edition: 6th Revised edition
Pages: 328
Synopsis: 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
Illustrations: forms
Publication: UK
Imprint: Jordan Publishing Ltd
Returns: Returnable
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