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Butterworths Tax Planning for Buying and Selling Companies

Colin G. Davis (Autor)

Loseblattwerk

1995
Tolley Publishing (Verlag)
978-0-406-07883-4 (ISBN)

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Addressing the requirements of the purchaser and vendor, this text provides guidance on aquisitions and sales. The pros and cons of various courses of action are explored with particular emphasis on how to document the sale and purchase and how to go about obtaining Inland Revenue clearence.

The basic capital gains tax calculation on the disposal; acquisitions of net assets of a business; disposal of net assets of a business; acquisition of shares; disposal of shares; putting the package together; perliminary transfers of shares, etc. Chapter 2: the capital gains arising in disposal; computation of gain on disposal; timing of closure; tax payable - amount, date of payment, ACT set off. Chapter 3: tax planning for vendor; individuals and trustees; retirement relief; reinvestment relief; companies; consideration in shares or securities; deferred consideration; pre-sale divideneds; directors' loan accounts, etc; tax liabilities rebounding in vendor. Chapter 4: tax planning for the purchaser; relief for loan interest; availability of reinvestment relief; use of new company as acquisition vehicle; post acquisition dividends and financial assistance; relief for loss of investment; stamp duty; consideration in shares or securities. Chapter 5: company purchase; use of losses and surplus ACT; use of trading losses; use of surplus ACT; use of CGT losses; granfro relief. Chapter 6: Inland Revenue clearences; tranasactions in securities; paper for proper transactions; other clearence. Chapter 7: VAT implications; purchase of business - going concern transfer; purchase assets; land and buildings - option for taxation. Chapter 8: the pre-sale tax investigation; unincorporated businesses; companies - general; tax warranties and indeminities; the disclosure letter.

Erscheint lt. Verlag	31.12.1995
Verlagsort	London
Sprache	englisch
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-406-07883-1 / 0406078831
ISBN-13	978-0-406-07883-4 / 9780406078834
Zustand	Neuware