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Taxation of Company Reorganisations

By: Pete Miller, George Hardy
Media of Taxation of Company Reorganisations
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Published: 25-11-2016
Format: Paperback
Edition: 5th
Extent: 672
ISBN: 9781780438641
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £135.00

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About Taxation of Company Reorganisations

Made for all practitioners working in this increasingly important area of UK taxation

Covering issues relevant to all size of transaction or company, Taxation of Company Reorganisations, Fifth Edition, 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 previous edition was published in 2012 and this new version brings the reader up-to-date with a range of legislative changes, new cases and the authors' collective experience in helping their clients deal with this.

Aims to be all things to all tax advisors
This title is an essential reference source for tax advisors who need to offer clear and concise guidance to their clients through basic rules, reorganisations, deemed reorganisations, reconstructions, mergers, demergers and branch incorporations. Written by authors with over fifty years of experience dealing with clients ensures this title is applicable to a wide range of organisations; from small owner managed businesses up to the largest public companies.

What this title includes
Fully updated and revised for key legislative changes
Important cases updates, including Hancock TC 03816 on the application of s116 TCGA
Qualifying Corporate Bonds (QCBs) and non-QCBs
Changes to company law for companies reducing capital.
Relevant sections are bought into line with recent changes to Stamp Duty Land Tax
New guidance on the reduction of capital rules and using them for tax restructuring
Updated instruction on EU cross-border transactions, based on real-life experience
All text reviewed and revised where appropriate, including changes following comments from readers
Clear analysis of all relevant legislation, including the technical and practical consequences of commercial transactions
Background history into Tax Law

Table Of Contents

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
Chapter 10: Exchanges involving QCBs
Chapter 11: Earn-outs
Chapter 12: Interaction with substantial shareholdings exemption
Chapter 13: Interactions with other legislation
Chapter 14: Reorganisations: Anti-avoidance and clearances
Chapter 15: Clearances
Part 4: Reconstructions
Chapter 16: Introduction to reconstructions
Chapter 17: Definition of 'reconstruction'
Chapter 18: Company compromises or arrangements
Chapter 19: The UK reconstruction reliefs
Part 5: Mergers
Chapter 20: UK company mergers
Chapter 21: Cross-border mergers
Part 6: Demergers
Chapter 22: Introduction to demergers
Chapter 23: Demergers: Legal background
Chapter 24: Liquidation distributions
Chapter 25: Exempt distributions
Chapter 26: 'Return of capital' demergers
Chapter 27: EU cross-border demergers
Part 7: Branch incorporations
Chapter 28: Incorporation of non-UK branches
Chapter 29: EU branch incorporations

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