# 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.

Management Buyout Calculator · https://managementbuyoutcalculator.co.uk/datasets/mbo-tax-and-company-law/ · computed 2026-10-29

**Range of the published figures:** 5 to 75 % (range 11.5 to 52.5 %; 3 published figures; 6 of 8 sources read publish one).

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 source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Read |
|---|---|---|
| [Companies Act 2006 Part 18 Chapter 4: purchase of own shares](https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4) | 15,000 GBP | 2026-10-28 |
| [GOV.UK: seeking clearance or approval for a transaction](https://www.gov.uk/government/publications/seeking-clearance-or-approval-for-a-transaction) | 75 % | 2026-10-28 |
| [CTA 2010 s1046: return of payments](https://www.legislation.gov.uk/ukpga/2010/4/section/1046) | 60 day | 2026-10-28 |
| [TCGA 1992 s236H: disposals to an employee-ownership trust](https://www.legislation.gov.uk/ukpga/1992/12/section/236H) | 50 % | 2026-10-28 |
| [GOV.UK: stamp duty on shares](https://www.gov.uk/guidance/stamp-duty-on-shares) | 30 day | 2026-10-24 |
| [GOV.UK: seeking clearance or approval for a transaction](https://www.gov.uk/government/publications/seeking-clearance-or-approval-for-a-transaction) | 30 % | 2026-10-28 |
| [Companies Act 2006 Part 18 Chapter 4: purchase of own shares](https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4) | 28 day | 2026-10-28 |
| [GOV.UK: Business Asset Disposal Relief](https://www.gov.uk/business-asset-disposal-relief) | 18 % | 2026-10-23 |
| [GOV.UK: Business Asset Disposal Relief](https://www.gov.uk/business-asset-disposal-relief) | 5 % | 2026-10-23 |
| [GOV.UK: seeking clearance or approval for a transaction](https://www.gov.uk/government/publications/seeking-clearance-or-approval-for-a-transaction) | 5 year | 2026-10-28 |
| [GOV.UK: Business Asset Disposal Relief](https://www.gov.uk/business-asset-disposal-relief) | 2 year | 2026-10-23 |

## The sentence each figure was read from (11)

- [Companies Act 2006 Part 18 Chapter 4: purchase of own shares](https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4), 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](https://www.gov.uk/government/publications/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](https://www.legislation.gov.uk/ukpga/2010/4/section/1046), read 2026-10-28: "The return must be made within 60 days after the payment."
- [TCGA 1992 s236H: disposals to an employee-ownership trust](https://www.legislation.gov.uk/ukpga/1992/12/section/236H), read 2026-10-28: "only 50% of the gain is a chargeable gain,"
- [GOV.UK: stamp duty on shares](https://www.gov.uk/guidance/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](https://www.gov.uk/government/publications/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](https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4), 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](https://www.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](https://www.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](https://www.gov.uk/government/publications/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](https://www.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

- [HMRC CTM17500: purchase of own shares](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17500), read 2026-10-28: read in full and no accepted figure on the page
- [HMRC CG58670: submitting a clearance](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg58670), read 2026-10-28: read in full and no accepted figure on the page
- [HMRC CG67802: EOT relief statute](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67802), read 2026-10-28: read in full and no accepted figure on the page
- [GOV.UK policy paper: EOT relief reduction](https://www.gov.uk/government/publications/capital-gains-tax-employee-ownership-trusts/capital-gains-tax-employee-ownership-trusts-relief-reduction), read 2026-10-28: every candidate on the page was refused
- [ACCA technical factsheet: company purchase of own shares](https://www.accaglobal.com/content/dam/ACCA_Global/Technical/Guides/company-purchase-own-shares-190318.pdf), 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

## Sources

- [CTA 2010 s1033: purchase of own shares, capital treatment](https://www.legislation.gov.uk/ukpga/2010/4/section/1033) (the publisher's own terms; quoted for reporting and comment)
- [CTA 2010 s1044: advance clearance](https://www.legislation.gov.uk/ukpga/2010/4/section/1044) (the publisher's own terms; quoted for reporting and comment)
- [CTA 2010 s1046: return of payments](https://www.legislation.gov.uk/ukpga/2010/4/section/1046) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CTM17500: purchase of own shares](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17500) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CTM17505: purchase of own shares, capital treatment](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17505) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CG58670: submitting a clearance](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg58670) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: seeking clearance or approval for a transaction](https://www.gov.uk/government/publications/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](https://www.legislation.gov.uk/ukpga/2006/46/part/18/chapter/4) (the publisher's own terms; quoted for reporting and comment)
- [Companies Act 2006 s692: financing a purchase of own shares](https://www.legislation.gov.uk/ukpga/2006/46/section/692) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: stamp duty on shares](https://www.gov.uk/guidance/stamp-duty-on-shares) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: Business Asset Disposal Relief](https://www.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](https://www.legislation.gov.uk/ukpga/1992/12/section/236H) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CG67802: EOT relief statute](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67802) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK policy paper: EOT relief reduction](https://www.gov.uk/government/publications/capital-gains-tax-employee-ownership-trusts/capital-gains-tax-employee-ownership-trusts-relief-reduction) (the publisher's own terms; quoted for reporting and comment)
- [ACCA technical factsheet: company purchase of own shares](https://www.accaglobal.com/content/dam/ACCA_Global/Technical/Guides/company-purchase-own-shares-190318.pdf) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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