Taxation of Company Reorganisations by George Hardy download ebook EPUB, DOC, MOBI
9781780438641 English 1780438648 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 to mixed portfolios of 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. Subject: Tax Law], Taxation of Company Reorganisations covers issues relevant to all size of transaction or company. This title includes guidance to a variety of topics from the reduction of capital rules and using them for tax structuring to EU cross-border transactions.This title guides the reader 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 all; from small owner managed businesses up to the largest public companies., This book includes UK guidance to a variety of topics, from the reduction of capital rules and using them for tax structuring to EU cross-border transactions. It will guide readers through basic UK rules, reorganizations, deemed reorganizations, reconstructions, mergers, demergers, and branch incorporations. Written by authors with over fifty years of experience dealing with clients ensures this title is applicable to all, from small owner managed businesses up to the largest public companies., This book is a comprehensive and readable introduction to the complex set of UK tax rules that relate to all types of company reorganizations including reconstructions, amalgamations, and demergers. It describes the relevant personal income tax and pension rights issues as well as the corporation tax and indirect tax issues. Written by two leading practitioners, the book has UK case studies throughout to illustrate the multifarious forms that reorganizations can take and the different types of tax issues that arise in practice.
9781780438641 English 1780438648 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 to mixed portfolios of 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. Subject: Tax Law], Taxation of Company Reorganisations covers issues relevant to all size of transaction or company. This title includes guidance to a variety of topics from the reduction of capital rules and using them for tax structuring to EU cross-border transactions.This title guides the reader 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 all; from small owner managed businesses up to the largest public companies., This book includes UK guidance to a variety of topics, from the reduction of capital rules and using them for tax structuring to EU cross-border transactions. It will guide readers through basic UK rules, reorganizations, deemed reorganizations, reconstructions, mergers, demergers, and branch incorporations. Written by authors with over fifty years of experience dealing with clients ensures this title is applicable to all, from small owner managed businesses up to the largest public companies., This book is a comprehensive and readable introduction to the complex set of UK tax rules that relate to all types of company reorganizations including reconstructions, amalgamations, and demergers. It describes the relevant personal income tax and pension rights issues as well as the corporation tax and indirect tax issues. Written by two leading practitioners, the book has UK case studies throughout to illustrate the multifarious forms that reorganizations can take and the different types of tax issues that arise in practice.