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Taxation of Company Reorganisations, 6th Edition

Taxation of Company Reorganisations, 6th Edition

作者： Pete Miller; George Hardy
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526511492
出版时间 October 2020
规格： Paperback , 752 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,852.50

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Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions.

Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work.

This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following:

- Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017
- Changes to EIS, SEIS and VCT investment schemes in FA 2018
- The introduction of LBTT in Scotland and LTT in Wales
- Stamp duty changes proposed for FA 2020
- Enhanced material on the taxation of goodwill and loan relationships on a reorganisation

Cases updated since the last edition include:

- Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992)
- Hancock [2019] 1 WLR 3409 (Supreme Court decision)
- Trigg [2018] EWCA Civ 17 (Court of Appeal decision)
Introduction

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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