Share issues: tax | Practical Law

Share issues: tax | Practical Law

An issue of shares may be structured in a number of ways. This note outlines the different structures and then considers the main tax issues by reference to each of the relevant taxes: corporation tax, capital gains tax, income tax, value added tax, stamp duty and stamp duty reserve tax.

Share issues: tax

Practical Law UK Practice Note 4-107-3729 (Approx. 26 pages)

Share issues: tax

MaintainedEngland, Wales
An issue of shares may be structured in a number of ways. This note outlines the different structures and then considers the main tax issues by reference to each of the relevant taxes: corporation tax, capital gains tax, income tax, value added tax, stamp duty and stamp duty reserve tax.