Course Details

In recent years, company purchases of own share (POS) deals have become increasingly popular as an exit route for shareholders. This course provides delegates with a clear insight into the legal and tax rules and structuring issues involved on POS transactions.

 

In the session Peter Rayney covers the following topics;

 

  • The legal POS landscape 
  • Accounting for a POS
  • The default ‘distribution’ rule
  • How to bring the POS within the CGT regime
  • Corporate sellers
  • Structuring multiple completion POS’s

CPD Club

Enjoy all of the premium features of the ultimate resource for the UK Accounting Community.

Join CPD Club

CPD Course Speaker

Peter Rayney Tax Consulting

Peter Rayney

Peter Rayney practises as an independent tax consultant through his own practice, advising owner-managed companies, accountants, lawyers and tax practitioners on a wide range of tax issues. He specialises in company sales/acquisitions, reconstructions, succession planning and all aspects of owner managed business taxation. His firm’s website can be found at www.peterrayney.co.uk

He is always in demand as a tax lecturer and regularly contributes tax articles to the professional press. Peter is also an author of various journals and books including the very popular “Rayney’s Tax Planning for Family and Owner Managed Companies” (Bloomsbury Professional). He has won ‘Tax Writer of the year’ at the Taxation Awards an unprecedented three times.

Peter is President of the Chartered Institute of Taxation and immediate past chairman of the ICAEW Tax ‘s Technical Committee.