Share buybacks: tax overview: quoted companies

This note is an overview of the UK tax treatment of the different types of share buybacks by UK quoted companies.

NOTE: This resource is being reviewed in light of the 2014 Autumn Statement. For more information, see Legal update, 2014 Autumn Statement: business tax implications.
Practical Law Tax, based on a note by Victoria Nicholl and Simon Yates, Travers Smith


 

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