CG58600P | Shares and securities: particular types of transaction: purchase of its own shares by a company: contents
From HM Revenue & Customs · Capital Gains Manual
Contents17 entries
- CG58600Co.purchases own shares: general: introduction
- CG58610Co.purchases own shares: treated as distribution: general
- CG58615Co.purchases own shares: UK resident company shareholder
- CG58620Co.purchases own shares: repayment/redemption share capital
- CG58625Co.purchases own shares: capital treatment
- CG58630Co.purchases own shares: capital treatment: Condition A
- CG58635Co.purchases own shares: capital treatment: Condition A – benefit of a trade
- CG58640Co.purchases own shares: capital treatment: Condition A – residence and period of ownership
- CG58641Co.purchases own shares: capital treatment: Condition A – reduction of seller’s interest
- CG58642Co.purchases own shares: capital treatment: Condition A – entitlement to profits
- CG58643Co.purchases own shares: capital treatment: Condition A – groups
- CG58644Co.purchases own shares: capital treatment: Condition A – additional requirements
- CG58645Co.purchases own shares: capital treatment: Condition B
- CG58650Co.purchases own shares: capital treatment: CGT liability
- CG58655Co.purchases own shares: capital treatment: Purchasing options
- CG58660Co.purchases own shares: capital treatment: Employee share schemes
- CG58670Co.purchases own shares: capital treatment: Submitting a clearance