BUY-BACK-OF-SHARES

We should to be taxed on the transaction we undertake, not on a notional transaction that we did not.

Paul Townson and Chris Holmes (BDO) consider some of the common corporate reorganisations and demergers that companies may undertake, and the key risks and issues with each type of transaction. 

Paula Tallon, Paul Howard (Gabelle) and Adam Bradley (Taylor Vinters) present a practical guide to the legal and tax issues that need to be addressed on a buyback by a private company out of distributable profits.

Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.

Diane Elliott answers a query on the tax issues surrounding the buying back of shares from employees