Taxation of Company Reorganisations

Hardy George, Pete Miller (Autoren)

Media-Kombination

480 Seiten

2009 | 2nd Revised edition
Tottel Publishing
978-1-84766-130-2 (ISBN)

Infos

A guide to the tax provisions of commercial reorganizations and reconstructions. It enables the tax practitioners working in the area of UK taxation to accurately negotiate their clients' commercial reorganization transactions. It provides guidance to tax advisers whose client companies are reorganizing, amalgamating or demerging.

---

Your practical day-to-day guide to the tax provisions of commercial reorganisations and reconstructions. This user-friendly book will enable tax practitioners working in this increasingly important area of UK taxation to accurately negotiate their clients' commercial reorganisation transactions. Key Features: # Fully revised and updated - new legislation relating to the latest implementation of EU Directives into UK tax law # Provides clear guidance to tax adivers whose client companies are reorganising, amalgamating or demerging # Clear analysis of all relevant legislation - the technical and practical consequences of commercial transactions # Information on transactions of all sizes, from major corporate groups to owner-managed businesses # FULL eBook version supplied As a commercial tax adviser you will benefit from: # Practical reorganisation tips from two leading UK tax advisers # Clear analysis of all relevant legislation - the practical consequences for commercial transactions # The latest tax avoidance rules and tax disclosure legislation # Information on all transactions of all sizes, from major corporate restructures to the rearrangement of family-owned businesses

Autor

Pete Miller is a partner with Powrie Appleby LLP, a specialist tax firm based in Leicester but with a nationwide reach. Pete has worked in tax for over 21 years, for the Inland Revenue and 'Big 4' firms. Specialising in the taxation of M&A transactions, Pete is an established author in the tax press and a member of the Editorial Boards of The Tax Journal and Simon's Direct Tax Service. George Hardy is a Financial Services Tax Partner of Ernst & Young LLP and head of their Financial Services Mergers and Acquisition Tax Practice. He is a contributor to many publications.

Inhalt

Introduction Part A: Basic rules Chapter 1: Corporation tax and chargeable gains, Chapter 2: EU legislation (new chapter) Part 2: Reorganisations Chapter 3: Introduction to reorganisations, Chapter 4: Reorganisations of share capital, Chapter 5: Conversions of securities Part 3: Deemed reorganisations Chapter 6: Introduction to deemed reorganisations, Chapter 7: Share-for-share exchanges, Chapter 8: Exchanges involving QCBs, Chapter 9: Earn-outs, Chapter 10: Interaction with substantial shareholdings exemption, Chapter 11: Interactions with other legislation, Chapter 12: Anti-avoidance, Chapter 13: Clearances Part 4: Reconstructions Chapter 14: Introduction to reconstructions, Chapter 15: Definition of 'reconstruction', Chapter 16: Company compromise or arrangement (new chapter), Chapter 17 The reconstruction reliefs Part 5: Mergers Chapter 18: UK company mergers (new chapter), Chapter 19: Cross-border mergers (new chapter) Part 6: Demergers Chapter 20: Introduction to demergers, Chapter 21: Legal background to demergers, Chapter 22: Liquidation distributions, Chapter 23: Exempt distributions, Chapter 24: 'Return of capital' demergers Part 7: International reconstructions Chapter 25: Introduction and section 140 TCGA, Chapter 26: Changes arising from the EU Mergers Directive

Produkt-Details

• Erscheint lt. Verlag: 1.1.2009
• Zusatzinfo: Illustrations
• Verlagsort: Haywards Heath
• Sprache: englisch
• Maße: 156 x 234 mm
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 1-84766-130-0 / 1847661300
• ISBN-13: 978-1-84766-130-2 / 9781847661302
• Zustand: Neuware