Hammonds LLP

Examines in detail the various issues affecting individual and corporate buyers and sellers of companies

Provides practical and accessible advice that can be confidently used in practice

Updated to the latest Finance Act

"...it is difficult to imagine that anybody with a professional interest in this subject would not find this book an essential purchase" New Law Journal

Tax Aspects of the Purchase and Sale of a Private Company’s Shares ties together in one informative book the ever-increasing legislation, case law and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies. This popular title provides the tax planning solutions that are found from a commercial and tax perspective, but also strike a happy medium between the buyer’s and the seller’s expectations.

This popular tax annual is written by an expert team at Hammonds LLP commercial law firm

Contents

Chapter 1 Preliminary considerations; Chapter 2 Assets versus shares; Chapter 3 Structuring the consideration; Chapter 4 Tax aspects of the sale and purchase agreement; Chapter 5 Pre-acquisition tax planning for individual buyers; Chapter 6 Pre-acquisition tax planning for corporate buyers; Chapter 7 Tax planning for individual sellers; Chapter 8 Pre-sale planning for corporate sellers; Chapter 9 Share transactions by directors or employees; Chapter 10 Share schemes and disposals; Chapter 11 Management buy-outs; Chapter 12 Tax clearances; Chapter 13 Pitfalls and planning; Chapter 14 Purchase of own shares; Chapter 15 Tax incentives; Chapter 16 International aspects of purchases and sales; Chapter 17 Post sale issues; Chapter 18 Calculating gains on disposals; Chapter 19 Transaction taxes; Chapter 20 Group taxation; Chapter 21 Share schemes for directors and employees.

Bibliographic detail

ISBN: 978 1 84766 863 9
Publication Date: Dec-11
Format: Paperback + eBook
Availability: In print
List price: £105 + 10% VAT