HM Revenue & Customs has issued updated guidance for those intending to seek Advance Clearance for a Company Purchase of Own Shares in an unquoted trading company - see
Company Purchase of Own Shares Helpsheet
Initial impressions are that this is akin to HMRC's toolkits - generally well intentioned and helpful, although written from HMRC's perspective. It is perhaps also not as comprehensive as some would like but nevertheless may serve as useful aide memoire.
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