Taxation of Company Reorganisations

2. Auflage 2009
ISBN: 978-1-84766-130-2
Verlag: Bloomsbury

Medienkombination, Englisch, 480 Seiten, Format (B × H): 156 mm x 234 mm

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

Autoren/Hrsg.

Hardy, George

Miller, Pete

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

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

Über Autor(innen)

Hardy, George
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.

Miller, Pete
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.