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About Taxation of Company Reorganisations: 5th edition
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
Detailed Information
| Author: | Pete Miller |
|---|---|
| Publication Year: | 2016 |
| ISBN: | 9781780438641 |
| Pages: | 749 |
| Language: | English |
| File Size: | 7.6 |
| Format: | |
| Price: | FREE |
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