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Taxation of Company Reorganisations 6th Edition

Taxation of Company Reorganisations 6th Edition

Author: Pete Miller; George Hardy
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526511492

Previous Edition ISBN: 9781780438641
Published In: October 2020
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This title is an essential reference source for tax advisers who need to offer clear and concise guidance clients who are looking to restructure their business. Drawing on the years of transactional experience gathered by the principal authors, Pete Miller and George Hardy, it includes guidance to a variety of topics from the reduction of capital rules, to using them for tax structuring, to EU cross-border transactions.

The guidance is applicable to a wide range of organisations; from small owner managed businesses up to the largest public companies. The basic principles behind the relevant legislation are laid out, including relevant EU legislation such as the Mergers Directive and the Cross Border Mergers Directive.

The commentary then looks at the various options open to companies, from reorganising to branch incorporation. The rules are analysed with the available reliefs laid out.

The new edition will be updated in relation to the following:

changes to the substantial shareholding exemptions in Finance Act No 2017
Changes to EIS, SEIS, and VCT investment schemes in FA 2018
The Stamp Taxes chapter will be updated to take account of the introduction of LBTT in Scotland and LTT in Wales

Part 1: Basic rules

Chapter 1: Corporation tax and chargeable gains

Chapter 2: Stamp taxes

Chapter 3: Value added tax

Chapter 4: EU Legislation

Part 2: Reorganisations

Chapter 5: Introduction to reorganisations

Chapter 6: Reorganisations of share capital

Chapter 7: Conversions of securities

Part 3: Deemed reorganisations

Chapter 8: Introduction to deemed reorganisations

Chapter 9: Share-for-share exchanges