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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

  1. CG58600Co.purchases own shares: general: introduction
  2. CG58610Co.purchases own shares: treated as distribution: general
  3. CG58615Co.purchases own shares: UK resident company shareholder
  4. CG58620Co.purchases own shares: repayment/redemption share capital
  5. CG58625Co.purchases own shares: capital treatment
  6. CG58630Co.purchases own shares: capital treatment: Condition A
  7. CG58635Co.purchases own shares: capital treatment: Condition A – benefit of a trade
  8. CG58640Co.purchases own shares: capital treatment: Condition A – residence and period of ownership
  9. CG58641Co.purchases own shares: capital treatment: Condition A – reduction of seller’s interest
  10. CG58642Co.purchases own shares: capital treatment: Condition A – entitlement to profits
  11. CG58643Co.purchases own shares: capital treatment: Condition A – groups
  12. CG58644Co.purchases own shares: capital treatment: Condition A – additional requirements
  13. CG58645Co.purchases own shares: capital treatment: Condition B
  14. CG58650Co.purchases own shares: capital treatment: CGT liability
  15. CG58655Co.purchases own shares: capital treatment: Purchasing options
  16. CG58660Co.purchases own shares: capital treatment: Employee share schemes
  17. CG58670Co.purchases own shares: capital treatment: Submitting a clearance