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Tolley's Taxation of Company Reorganisations 2006 - 2007

Tolley's Taxation of Company Reorganisations 2006 - 2007

  • Author:
  • Publisher: LexisNexis U.K.
  • ISBN: 9780406974808
  • Published In: December 2006
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

Details

The Taxation of Company Reorganisations is a readable but comprehensive introduction to a complex set of tax rules.Consisting of two parts, the first part of the book gives an account of the tax rules that are of particular significance for company reorganisations. Different types of reorganisations are described - reconstructions, amalgamations and demergers.

A history of the development of these terms is set out and the policy reasons for the existence of tax reliefs and exemptions relating to these different types of transaction. Corporate taxes, indirect taxes, documentary taxes, personal income taxes and relevant pension issues are also described, along with extensive chapters on relevant legal and accountancy issues.

In the second part, a series of case studies illustrate the types of issues that may arise in practise in applying the rules set out in the first part. These also illustrate the multifarious forms that reconstructions can take. Stimulating and entertaining in its use of illustrative case studies, this highly readable book is essential for anyone who practices in this field.""

Contents:
Part 1
The Rules
Introduction
1 Reorganisations
2 Demergers and Partitions
3 Other Tax Issues
4 Non Tax Issues
Part II The Practice
The commercial objectives.
The possible legal frameworks.
The tax, legal and accounting issues that will influence the choice of legal framework.
The relevant clearances.
How the transaction should be reported.
Case Studies:
1 Exchanges
2 Reconstructions
3 Amalgamations
4 Demergers and Partitions

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