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Taxation of Company Reorganisations, 7th Edition

Coming Soon Taxation of Company Reorganisations, 7th Edition

Taxation of Company Reorganisations, 7th Edition

作者： Pete Miller; George Hardy
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526529657
出版时间 March 2025
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: ￥2,176.20

￥2,110.91 Save ￥65.29 (3%)

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Taxation of Company Reorganisations is one of the leading commentaries in the UK on dealing with all aspects of reorganising of restructuring a company.

Readers will benefit from the practical expertise of the authors, led by Pete Miller of Jerroms Miller and George Hardy and Fehzaan Ismail both of Ernst and Young, gained in the course of over 50 years of practical experience dealing with corporate tax transactions for clients all sizes.

The book contains expert guidance on a variety of topics, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The commentary includes analysis of key cases and is supported by a series of easy to follow diagrams and flowcharts to support key points.

The new edition brings the commentary up to date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No. 2) Act 2023; and relevant new guidance from HMRC including the unallowable purpose rules.

A number of important new cases are also discussed, including the following:
- Euromoney Institutional Investor PLC (FT): Anti-avoidance on exchange of shares
- Gallaher (various including UT and CJEU): intra-group transactions and EU law
- Kavanagh (FT): Holding shares on trust
- Blackrock (UTT): deductability of interest on a intra-group loan
- Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test
- Altrad Services (UT): disclosed avoidance scheme
- M Group Holdings (FTT): substantial shareholding exemptions
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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