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Reorganisations of share 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
Chapter 8: Reorganisations and reconstructions Effect of the legislation Meaning of ‘reorganisation’ Increases in share capital Reductions of share capital Consideration given or received Apportionment of base cost Conversions of securities Premiums received on conversions of securities Compensation stock Stamp duty and reorganisations of share capital ...

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