Exit Planning: Purchase of Own Shares

Objectives

• Understand and identify when a Purchase of Own Shares (POS) transaction should be considered
• Understand the company and shareholder tax implications of a POS
• Identify the legal and reporting requirements for a POS transaction

Key topics

• When Should a Purchase of Own Shares (POS) Transaction be Considered
• What is the Tax Treatment?(Income Tax Treatment vs Capital Treatment)
• Capital Treatment: Conditions
• Advance Clearance Applications
• Reporting Requirements
• Legal Requirements
• Stamp Duty
• Case studies
• Phased Buy Back
• Multiple Completion Contract
• New co Buy-Out

Who should attend

Tax professionals and accountants who provide tax planning and structuring advice to clients as understanding the tax implications is critical for guiding clients effectively. Students, who may encounter this topic in both their studies and when advising clients