Market leading insight for tax experts
View online issue

Capital Reductions and Capital Contributions

Continuing our series on legal and other concepts aimed at those working in tax Malcolm Hurley Corporate Partner and Mark Harden Senior Lawyer Tite & Lewis discuss companies reducing their share capital
Over the last year or so companies have become increasingly interested in the idea of reducing their share capital. This article examines the reasons behind this interest and the mechanics associated with achieving such reductions. The corporate law status of capital contributions is also considered.
Reasons For Reducing Share Capital
The potential attractions of a capital reduction are numerous. However the most common reasons for advising such a reduction certainly include the following.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.