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This is a practical guide to the subject of financial assistance for the acquisition of shares, in which the authors give a detailed analysis of the current legislation and a critical review of the relevant case law. Financial assistance is a complex, technical and highly regulated aspect of company law, and mistakes have serious civil consequences and criminal sanctions. This book assists practitioners with the interpretation of this difficult area of law and allows them to advise with confidence. Financial assistance is one of the most challenging areas of company law. It is renowned for causing practical difficulties and for the risk involved of giving advice on this area. This book seeks to interpret the position of financial assistance by close reference to the statutory material and abundant case law. Part I deals with the derivation of the legislation and sets out the legislation verbatim with a commentary thereon. Part II contains further analysis of the component parts of the prohibition on the giving of financial assistance. Part III offers factual and critical analysis of some of the most significant cases on this area of the law. The relevant cases will also be cited in Part I and II.