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Chapter 6: Reduction of capital

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Reductions of capital – company law Comparison with purchases of own shares Enhancing distributable reserves Returning capital to shareholders Alternatives to share exchanges Management buy-outs Demerger mechanism ...

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