HMRC Note - Purchase of own shares – multiple completion contracts | Tolley

HMRC Note - Purchase of own shares – multiple completion contracts

Published on: 22 February 2022

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Specialist Tax Regulatory Materials

Article summary

The CIOT has shared an update from HMRC which clarifies HMRC’s position on the purchase of own shares transactions that are effected by a multiple completion contract.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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