Preference shares: what are the issues?
Published in Taxation on 3rd July 2023.
When advising on various types of corporate restructures and takeovers, preference shares are a common form of security to issue.
Insights
Practical Issues on the Incorporation of Partnerships
Incorporation relief
Incorporation relief, referred to in the legislation as ‘Roll-over relief on transfer of business’, under TCGA s.162 provides relief where the assets of a business are transferred to a company in exchange for shares.
Calculation of relief
TCGA 1992 s.162(4) provides the calculation...
Enterprise management incentive replacement options
Enterprise management incentive (EMI) options are the most popular tax advantaged share option scheme available to private limited companies and for good reason. Published in Taxation on 22nd March 2022, written by Nick Wright.
Thinking about buying back shares through CPOS – Company Purchase of Own Shares?
If so, make sure you seek legal as well as taxation advice first. CPOS – Company Purchase of Own Shares – might appear to be a straightforward, tax-efficient way for shareholders to release funds and exit the business.
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Please get in touch if you want to talk more about how we can help you.
We offer an initial consultation free of charge which gives us the chance to meet and discuss your needs, with no obligation.
We offer an initial consultation free of charge which gives us the chance to meet and discuss your needs, with no obligation.
Specialist Tax Advisers in Solihull
Lumaneri House, Blythe Gate, Blythe Valley Park, Solihull, B90 8AH
0121 693 5000
Jerroms Miller is a trading style of The Jerroms Miller Tax Partnership Ltd (13890400), Jerroms Specialist Tax Services Ltd (13890378) and TMP Tax Ltd (13940341) which are all registered in England and Wales. Registered Office: Lumaneri House, Blythe Gate, Blythe Valley Park, Solihull, B90 8AH. A list of directors is open for inspection at the registered office.