There can be many objectives and goals behind a shareholder(s) exiting a business. The decision to do so can come from individuals or the wider ownership team. Being equipped with the full picture is essential to navigate the shareholder exit planning process.
The Circulo approach combines high level experience in tax considerations with a deep understanding of the legal frameworks and requirements that form part of any solution. We take time to understand the business and the motives behind the decision for exit.
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Tax implications of share buybacks4 January 2024 - 09:59Broadly, a company share buyback offers a mechanism whereby a shareholder can dispose of their shares in a company to the company itself for consideration, however, a company share buyback can generate unanticipated tax costs. Where a company buys back its shares for a price above the subscription price for the share any amount in […]
Business Asset Relief and Excess Cash22 September 2023 - 11:14In this article, Mark Doyle and Gearalt O’Neill discuss the impact of cash balances on a claim for CAT Business Asset Relief.
Private company valuation for tax purposes in Ireland18 July 2023 - 12:42Introduction The valuation of private companies for tax purposes holds significant importance within the Irish tax system. It plays a crucial role in accurately assessing the tax liability of shareholders in many different circumstances. Valuations undertaken for tax purposes must be guided by the relevant legislation for each tax head and often the valuation adopted […]
