Mbo tax: Mbo Tax and Company Law
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.
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Read |
|---|---|---|
| Companies Act 2006 Part 18 Chapter 4: purchase of own shares | 15,000GBP | 2026-10-28 |
| GOV.UK: seeking clearance or approval for a transaction | 75% | 2026-10-28 |
| CTA 2010 s1046: return of payments | 60day | 2026-10-28 |
| TCGA 1992 s236H: disposals to an employee-ownership trust | 50% | 2026-10-28 |
| GOV.UK: stamp duty on shares | 30day | 2026-10-24 |
| GOV.UK: seeking clearance or approval for a transaction | 30% | 2026-10-28 |
| Companies Act 2006 Part 18 Chapter 4: purchase of own shares | 28day | 2026-10-28 |
| GOV.UK: Business Asset Disposal Relief | 18% | 2026-10-23 |
| GOV.UK: Business Asset Disposal Relief | 5% | 2026-10-23 |
| GOV.UK: seeking clearance or approval for a transaction | 5year | 2026-10-28 |
| GOV.UK: Business Asset Disposal Relief | 2year | 2026-10-23 |
The sentence each figure was read from (11)
- Companies Act 2006 Part 18 Chapter 4: purchase of own shares, read 2026-10-28:
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
- GOV.UK: seeking clearance or approval for a transaction, read 2026-10-28:
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.
- CTA 2010 s1046: return of payments, read 2026-10-28:
The return must be made within 60 days after the payment.
- TCGA 1992 s236H: disposals to an employee-ownership trust, read 2026-10-28:
only 50% of the gain is a chargeable gain,
- GOV.UK: stamp duty on shares, read 2026-10-24:
pay the Stamp Duty within 30 days of the stock transfer form being signed and dated
- GOV.UK: seeking clearance or approval for a transaction, read 2026-10-28:
are entitled to receive more than 30% of the assets on a winding up of the company
- Companies Act 2006 Part 18 Chapter 4: purchase of own shares, read 2026-10-28:
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.
- GOV.UK: Business Asset Disposal Relief, read 2026-10-23:
18% on all gains on qualifying assets disposed of from 6 April 2026
- GOV.UK: Business Asset Disposal Relief, read 2026-10-23:
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
- GOV.UK: seeking clearance or approval for a transaction, read 2026-10-28:
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
- GOV.UK: Business Asset Disposal Relief, read 2026-10-23:
To qualify, both of the following must apply for at least 2 years up to the date you sell your shares:
Read in full, publishes no figure
5 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC CTM17500: purchase of own shares, read 2026-10-28: read in full and no accepted figure on the page
- HMRC CG58670: submitting a clearance, read 2026-10-28: read in full and no accepted figure on the page
- HMRC CG67802: EOT relief statute, read 2026-10-28: read in full and no accepted figure on the page
- GOV.UK policy paper: EOT relief reduction, read 2026-10-28: every candidate on the page was refused
- ACCA technical factsheet: company purchase of own shares, read 2026-10-28: every candidate on the page was refused
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
155 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (15)
- CTA 2010 s1033: purchase of own shares, capital treatment(the publisher's own terms; quoted for reporting and comment)
- CTA 2010 s1044: advance clearance(the publisher's own terms; quoted for reporting and comment)
- CTA 2010 s1046: return of payments(the publisher's own terms; quoted for reporting and comment)
- HMRC CTM17500: purchase of own shares(the publisher's own terms; quoted for reporting and comment)
- HMRC CTM17505: purchase of own shares, capital treatment(the publisher's own terms; quoted for reporting and comment)
- HMRC CG58670: submitting a clearance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: seeking clearance or approval for a transaction(the publisher's own terms; quoted for reporting and comment)
- Companies Act 2006 Part 18 Chapter 4: purchase of own shares(the publisher's own terms; quoted for reporting and comment)
- Companies Act 2006 s692: financing a purchase of own shares(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: stamp duty on shares(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: Business Asset Disposal Relief(the publisher's own terms; quoted for reporting and comment)
- TCGA 1992 s236H: disposals to an employee-ownership trust(the publisher's own terms; quoted for reporting and comment)
- HMRC CG67802: EOT relief statute(the publisher's own terms; quoted for reporting and comment)
- GOV.UK policy paper: EOT relief reduction(the publisher's own terms; quoted for reporting and comment)
- ACCA technical factsheet: company purchase of own shares(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "managementbuyoutcalculator.co.uk Mbo Tax and Company Law", updated 2026-10-29, https://managementbuyoutcalculator.co.uk/datasets/mbo-tax-and-company-law/.
Download the CSV (11 rows, computed 2026-10-29)