Business Succession - Company Shareholders

08 July 2026

Arranging for share purchase on the death or serious illness of owners of private limited companies - an outline
How to ensure that shares pass to the continuing shareholders and the family receives reasonable compensation

10 April 2026

Succession in family companies
Inheritance tax and capital gains tax considerations around succession in family companies

11 March 2026

Business trusts
What business trusts are and key provisions

03 March 2026

Company law requirements
Conditions to be satisfied before purchase can take place

03 March 2026

Purchase of own company shares - capital treatment and distribution treatment
Purchase of own company shares as capital transaction or distribution

03 March 2026

Tax treatment of the sale and purchase of own company shares - revenue or capital transaction
General principles of the tax treatment of company share purchase

03 March 2026

Share purchase on planned retirement - funding problem, an investment issue
The considerations around funding a planned purchase on retirement

03 March 2026

Option agreements
The effect of double and single option agreements

03 March 2026

Business trusts - key considerations
Why use a business trust and key provisions

03 March 2026

The tax implications of share purchase
Tax implications of share purchase chronologically

03 March 2026

Share purchase on critical illness/disability
The choice: double and single option agreements

03 March 2026

Funding for the company purchase of its own shares
Comparison of the corporate and personal route of funding for the company purchase of its own shares