Course description
If you are advising a company implementing a share buyback, you will need to consider several tax issues. This virtual classroom seminar, presented by tax expert David Hadley, will explore everything you need to know regarding the tax treatment of share buybacks.
Join David as he explores topics such as obtaining capital treatment on purchase of own shares, transactions in securities, compliance issues, stamp duty, issues around valuation, and much more.
David is Tax Director at Mercer & Hole and provides advice on a wide range of issues. He is also able to provide tax guidance on all aspects of the purchase and sale of businesses and has specialist knowledge on tax issues around funding, share schemes and fiscal valuations.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
If you are advising a company implementing a share buyback, you will need to consider a number of tax issues. These may be tax charges arising on the distribution, capital treatment on purchase of own shares, transactions insecurities, stamp duty, inheritance tax for example.
This virtual classroom session will focus solely on the tax treatment of share buybacks.
What You Will Learn
This live and interactive session will cover the following:
- Taxed as a distribution on a purchase of own shares:
- Sale by company
- Sale by individual
- Capital loss
- When would you want to be taxed as a distribution?
- Obtaining capital treatment on purchase of own shares
- Qualifying shares
- Vendor’s conditions
- Buyer’s conditions
- Other conditions
- Paying for shares on deferred terms
- Transactions in securities
- Compliance issues
- Stamp duty
- Issues around valuation
- Employment-related securities
- Inheritance tax
- Alternatives to a purchase of own shares
Expenses
MBL Seminars Limited
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