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The law relating to the acquisition by a company of its own shares has always been a highly complex area. This book provides full details of the procedures to be followed, what the tax implications are, and how tax savings and other benefits can be achieved. It will also include various precedents for contracts, director's reports, company resolutions and letters of application.
The book will take full account of important developments such as Companies (Acquisition of Own Shares) (Treasury Shares) Regulations 2003 (SI 2003/1116) and Companies (Acquisition of Own Shares) (Treasury Shares) No 2 Regulations 2003 (SI 2003/3031). These regulations came into force on 1st December 2003, relaxing the rules for certain types of company when purchasing their own shares. The introduction of these regulations has necessitated numerous technical changes to company law.
