This part of the topic index contains resources on share buybacks. Please select the resource that you require by clicking on the relevant tab below.
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These resources are maintained, meaning that we monitor developments on a regular basis and update them as soon as possible.
|1||Accounting treatment of share buybacks||Practice notes||16-Jun-2006|
|2||Direct taxes||Practice notes||Maintained|
|3||Substantial shareholding exemption||Practice notes||Maintained|
|4||Tax on chargeable gains: general principles||Practice notes||Maintained|