Share Buybacks
Nick Wright discusses share buybacks and the issues that can arise.
Insights
Accounting for share exchange transactions
Published in Taxation on 15th August 2022.
An area not necessarily at the forefront of every tax adviser’s mind when designing company restructure transactions is how the proposals will impact the accounts of the companies subject to the restructuring.
Use of alphabet shares in trading companies
Published in Taxation on 19th July 2022.
It is common for clients in the owner managed business sector to adopt some form of remuneration planning.
Selling out of an employee ownership trust
Published in Taxation on 28th February 2023, written by Pete Miller and Nick Wright.
A great deal has been written about selling companies into employee ownership trusts (EOT).
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.
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...
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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.