Taxation of Company Reorganisations, 4th Edition

“This is one of those books that you need to have about you in case it happens. It may be that it will not happen until you realise you need the new edition, but it is an excellent coverage of a subject that occasionally creeps up on us all.” Taxation Magazine

This practical day-to-day guide to the tax provisions of commercial reorganisations and reconstructions enables tax practitioners working in this increasingly important area of UK taxation to accurately negotiate their clients’ commercial reorganisation transactions. This new edition is fully revised and updated and covers new legislation relating to the latest
implementation of EU Directives into UK tax law . The authorsd provide clear analysis of all relevant legislation, including the technical and practical consequences of commercial transactions, along with information on transactions of all sizes, from major corporate groups to owner-managed businesses.

An essential reference source for tax advisers who need to offer clear guidance to client companies that are reorganising, amalgamating or demerging.