{ "name": "managementbuyoutcalculator.co.uk Mbo Tax and Company Law", "title": "Mbo Tax and Company Law", "url": "https://managementbuyoutcalculator.co.uk/datasets/mbo-tax-and-company-law/", "csv": "https://managementbuyoutcalculator.co.uk/datasets/mbo-tax-and-company-law.csv", "markdown": "https://managementbuyoutcalculator.co.uk/datasets/mbo-tax-and-company-law/index.md", "computed_at": "2026-10-29", "license": "https://managementbuyoutcalculator.co.uk/terms", "headline": "The Mbo Tax and Company Law carries 5 published figures read from 3 sources' own pages, from 5 to 75 percent, read 28 October 2026.", "quotes": [ "The Mbo Tax and Company Law carries 5 published figures read from 3 sources' own pages, from 5 to 75 percent, read 28 October 2026.", "6 of the 8 named sources read in full publish a figure; 5 publish none, read 28 October 2026." ], "citation": "\"managementbuyoutcalculator.co.uk Mbo Tax and Company Law\", updated 2026-10-29, https://managementbuyoutcalculator.co.uk/datasets/mbo-tax-and-company-law/.", "changed_since": null, "national": { "unit": "%", "n": 3, "median": 50, "min": 11.5, "max": 52.5, "p25": 11.5, "p75": 52.5, "mean": 38, "units": { "%": 3, "GBP": 1, "day": 3, "year": 2 }, "published_sources": 6, "named_sources": 15, "read_sources": 8, "not_published": 5, "published_share": 0.75 }, "by_axis": {}, "rows": [ { "source": "GOV.UK: Business Asset Disposal Relief", "url": "https://www.gov.uk/business-asset-disposal-relief", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-23", "quote": "18% on all gains on qualifying assets disposed of from 6 April 2026", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "GOV.UK: Business Asset Disposal Relief", "url": "https://www.gov.uk/business-asset-disposal-relief", "figure": "2 years", "value": 2, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-23", "quote": "To qualify, both of the following must apply for at least 2 years up to the date you sell your shares:", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "GOV.UK: Business Asset Disposal Relief", "url": "https://www.gov.uk/business-asset-disposal-relief", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-23", "quote": "This means that you have at least 5% of both the: voting rights You must also be entitled to at least 5% of either: profits that are available for distribution and assets on winding up the company disposal proceeds if the company is sold", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "GOV.UK: stamp duty on shares", "url": "https://www.gov.uk/guidance/stamp-duty-on-shares", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-24", "quote": "pay the Stamp Duty within 30 days of the stock transfer form being signed and dated", "source_class": "primary-government", "text_sha256": "35efaa20362ea3c32c34c001345548ea0b7d8607a62c49c35688b0be4aa5274b" }, { "source": "GOV.UK: seeking clearance or approval for a transaction", "url": "https://www.gov.uk/government/publications/seeking-clearance-or-approval-for-a-transaction", "figure": "five years", "value": 5, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "the seller must have owned the shares for five years or more ending with the date of the purchase; this may be reduced to 3 years if the seller acquired the shares under the will or intestacy of a former shareholder", "source_class": "primary-government", "text_sha256": "05c36900ff78a564b8ea5cce0eb014b61fa012c23aee2d951ed9c53f29e8728f" }, { "source": "GOV.UK: seeking clearance or approval for a transaction", "url": "https://www.gov.uk/government/publications/seeking-clearance-or-approval-for-a-transaction", "figure": "30%", "value": 30, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "are entitled to receive more than 30% of the assets on a winding up of the company", "source_class": "primary-government", "text_sha256": "05c36900ff78a564b8ea5cce0eb014b61fa012c23aee2d951ed9c53f29e8728f" }, { "source": "GOV.UK: seeking clearance or approval for a transaction", "url": "https://www.gov.uk/government/publications/seeking-clearance-or-approval-for-a-transaction", "figure": "75%", "value": 75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "Step 2: check if the seller’s interest as shareholder immediately after purchase is not more than 75% of the seller’s interest immediately before If the seller retains shares in the company after the purchase, their interest as a shareholder in the company must be substantially reduced after the purchase.", "source_class": "primary-government", "text_sha256": "05c36900ff78a564b8ea5cce0eb014b61fa012c23aee2d951ed9c53f29e8728f" }, { "source": "CTA 2010 s1046: return of payments", "url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1046", "figure": "60 days", "value": 60, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "The return must be made within 60 days after the payment.", "source_class": "primary-government", "text_sha256": "a1d8c419b4aed6a1336b44922aecdb4ce4977f4eadc5453c02b4320b3201452e" }, { "source": "Companies Act 2006 Part 18 Chapter 4: purchase of own shares", "url": "https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4", "figure": "£15,000, ", "value": 15000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "If authorised to do so by its articles, a private limited company may purchase its own shares out of capital otherwise than in accordance with Chapter 5, up to an aggregate purchase price in a financial year of the lower of— £15,000, or", "source_class": "primary-government", "text_sha256": "3d3fbc9d5cda67055676976d019e79cfb1862a227ea4b3ae674899724d144d49" }, { "source": "Companies Act 2006 Part 18 Chapter 4: purchase of own shares", "url": "https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4", "figure": "28 days", "value": 28, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "Where a company purchases shares under this Chapter, it must deliver a return to the registrar within the period of 28 days beginning with the date on which the shares are delivered to it.", "source_class": "primary-government", "text_sha256": "3d3fbc9d5cda67055676976d019e79cfb1862a227ea4b3ae674899724d144d49" }, { "source": "TCGA 1992 s236H: disposals to an employee-ownership trust", "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/236H", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "only 50% of the gain is a chargeable gain,", "source_class": "primary-government", "text_sha256": "b35b70de384cc6afa58c5d353d4bc4dffba96e898d557686cf6853c1b853d04e" } ], "not_published": [ { "source": "HMRC CTM17500: purchase of own shares", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17500", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CG58670: submitting a clearance", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg58670", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CG67802: EOT relief statute", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67802", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK policy paper: EOT relief reduction", "url": "https://www.gov.uk/government/publications/capital-gains-tax-employee-ownership-trusts/capital-gains-tax-employee-ownership-trusts-relief-reduction", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "ACCA technical factsheet: company purchase of own shares", "url": "https://www.accaglobal.com/content/dam/ACCA_Global/Technical/Guides/company-purchase-own-shares-190318.pdf", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1033", "label": "CTA 2010 s1033: purchase of own shares, capital treatment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1044", "label": "CTA 2010 s1044: advance clearance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1046", "label": "CTA 2010 s1046: return of payments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17500", "label": "HMRC CTM17500: purchase of own shares", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17505", "label": "HMRC CTM17505: purchase of own shares, capital treatment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg58670", "label": "HMRC CG58670: submitting a clearance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/seeking-clearance-or-approval-for-a-transaction", "label": "GOV.UK: seeking clearance or approval for a transaction", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4", "label": "Companies Act 2006 Part 18 Chapter 4: purchase of own shares", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/692", "label": "Companies Act 2006 s692: financing a purchase of own shares", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/stamp-duty-on-shares", "label": "GOV.UK: stamp duty on shares", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-asset-disposal-relief", "label": "GOV.UK: Business Asset Disposal Relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/236H", "label": "TCGA 1992 s236H: disposals to an employee-ownership trust", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67802", "label": "HMRC CG67802: EOT relief statute", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/capital-gains-tax-employee-ownership-trusts/capital-gains-tax-employee-ownership-trusts-relief-reduction", "label": "GOV.UK policy paper: EOT relief reduction", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.accaglobal.com/content/dam/ACCA_Global/Technical/Guides/company-purchase-own-shares-190318.pdf", "label": "ACCA technical factsheet: company purchase of own shares", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 8 named sources that could be read published a usable figure; 5 published none and are recorded as not published, never filled in; 7 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 155 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): a decision table: the route (Newco share purchase or company buyback), the tax on the seller (BADR 18% or CGT 18%/24%, or income if s1033 fails), stamp duty at 0.5%, the clearance to seek and the return to file, each line cited to its statute", "embed": "

5 to 75 percent

3 published figures, Mbo Tax and Company Law, across 3 sources, read 28 October 2026

Source: managementbuyoutcalculator.co.uk Mbo Tax and Company Law
" }