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Champerty and maintenance are doctrines in common law jurisdictions that aim to preclude frivolous litigation: Maintenance is the intermeddling of a disinterested party to encourage a lawsuit . [ 1 ] : 260 It is: "A taking in hand, a bearing up or upholding of quarrels or sides, to the disturbance of the common right."
Trevor v Whitworth (1887) 12 App Cas 409 is a UK company law case concerning share buybacks. It held they were unlawful. The case is often used in support for the Capital Maintenance Rule. The rule coming from the case itself has since been reformed by statute in several commonwealth countries.
For example, if a person purchased stock in a company totalling $10,000 and then sold it a few years later for $15,000, only $5,000 would be eligible for taxation. The initial $10,000 is protected under the recovery of capital doctrine. [1]
The term shareholder value, sometimes abbreviated to SV, [1] can be used to refer to: . The market capitalization of a company;; The concept that the primary goal for a company is to increase the wealth of its shareholders (owners) by paying dividends and/or causing the stock price to increase (i.e. the Friedman doctrine introduced in 1970);
The loan that had gained in value was disposed of in such a way that it was intended to be exempt from tax as "debt" (sec. 251 [2] TCGA 1992: Where a person incurs a debt to another, whether in sterling or in some other currency, no chargeable gain shall accrue to that [that is the original] creditor or his personal representative or legatee on ...
Investment style: Buffett racked up gains first as a value investor and then became more of a growth investor. He’s known for his long-term, buy-and-hold style and has said that his preferred ...
As an example, if you purchased a vintage dining set in 2010 for $500 and sold it in 2020 for $2,500, you have a capital gain of $2,000. If you bought that same table in 2020 and sold it the same ...
Return of capital (ROC) refers to principal payments back to "capital owners" (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business or investment. [1] It should not be confused with Rate of Return (ROR), which measures a gain or loss on an investment.