Sometimes referred to as a shares buy-back, a Company Purchase of Own Shares allows a private limited company to buy shares in itself from its own shareholders.

It’s a vehicle that can be used where a shareholder in a stand-alone trading company wants to step down, selling their shares and choosing to have no further involvement in the day-to-day running of the trade.

Company purchase of own shares, is however, quite complex, with a number of conditions that must be satisfied first. Our tax team have undertaken many such transactions and can help you navigate the process. 

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