Taxation of Company Reorganisations

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Publisher : Bloomsbury Professional
ISBN 13 : 9781526511492
Total Pages : 0 pages
Book Rating : 4.5/5 (114 download)

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Book Synopsis Taxation of Company Reorganisations by : Pete Miller

Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Professional. This book was released on 2020-11-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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)

Taxation of Company Reorganisations

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Publisher :
ISBN 13 : 9781526511522
Total Pages : 672 pages
Book Rating : 4.5/5 (115 download)

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Book Synopsis Taxation of Company Reorganisations by : PETE. HARDY MILLER (GEORGE.)

Download or read book Taxation of Company Reorganisations written by PETE. HARDY MILLER (GEORGE.) and published by . This book was released on 2019 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Company Reorganisations

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Author :
Publisher : Bloomsbury Professional
ISBN 13 : 9781845922535
Total Pages : 450 pages
Book Rating : 4.9/5 (225 download)

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Book Synopsis Taxation of Company Reorganisations by : Pete Miller

Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Professional. This book was released on 2007 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pete Miller's and George Hardy's new book offers an expert analysis of the key legislation and describes the historical development of the tax rules, their changing purpose, and the consequence of their application to commercial transactions. The practical day-to-day aspects are considered throughout.

The Taxation of Company Reorganisations

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Publisher :
ISBN 13 : 9780406974808
Total Pages : pages
Book Rating : 4.9/5 (748 download)

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Book Synopsis The Taxation of Company Reorganisations by : George Hardy

Download or read book The Taxation of Company Reorganisations written by George Hardy and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tolley's Taxation of Company Reorganisations 2006-07

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Author :
Publisher : Lexisnexis Tolley
ISBN 13 : 9780406974808
Total Pages : 203 pages
Book Rating : 4.9/5 (748 download)

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Book Synopsis Tolley's Taxation of Company Reorganisations 2006-07 by : David Whiscombe

Download or read book Tolley's Taxation of Company Reorganisations 2006-07 written by David Whiscombe and published by Lexisnexis Tolley. This book was released on 2006 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's Taxation of Company Reorganisations is a clearly structured, comprehensive and practical guide to all issues surrounding company reorganisations, mergers and reconstructions.Arranged by situations, main subjects covered include: restructurings and incorporation; internal reorganisations; reorganisations of share capital; company amalgamations; demergers and reconstructions; and restructuring for sale. The full tax implications of each situation are examined and numerous worked examples are provided throughout to further aid understanding.Stimulating and entertaining in its use of illustrative case studies, this highly readable book is essential for anyone who practises in this field.

Tolley's Taxation of Company Reorganisations 2007-08

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Author :
Publisher : Tolley
ISBN 13 : 9781405726566
Total Pages : pages
Book Rating : 4.7/5 (265 download)

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Book Synopsis Tolley's Taxation of Company Reorganisations 2007-08 by : David Whiscombe

Download or read book Tolley's Taxation of Company Reorganisations 2007-08 written by David Whiscombe and published by Tolley. This book was released on 2007-11 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Taxation of Company Reorganisations is a readable but comprehensive introduction to a complex set of tax rules.

Taxation of Corporate Reorganizations

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Publisher :
ISBN 13 : 9780779851843
Total Pages : 751 pages
Book Rating : 4.8/5 (518 download)

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Book Synopsis Taxation of Corporate Reorganizations by : K. A. Siobhan Monaghan

Download or read book Taxation of Corporate Reorganizations written by K. A. Siobhan Monaghan and published by . This book was released on 2012 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Federal Tax Status of Corporate Reorganizations

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Author :
Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis The Federal Tax Status of Corporate Reorganizations by : Richard Fisher Peirce

Download or read book The Federal Tax Status of Corporate Reorganizations written by Richard Fisher Peirce and published by . This book was released on 1955 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Company Reorganisations in Ireland

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Publisher : A&C Black
ISBN 13 : 184766377X
Total Pages : 477 pages
Book Rating : 4.8/5 (476 download)

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Book Synopsis Taxation of Company Reorganisations in Ireland by : Evelyn Ford

Download or read book Taxation of Company Reorganisations in Ireland written by Evelyn Ford and published by A&C Black. This book was released on 2011-08-31 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique new title is the only Irish tax publication which provides an in-depth and comprehensive analysis of the Irish tax issues arising in company reorganisations and reconstructions. The book adopts a practical approach to examining the principal considerations arising from the types of reorganisations typically undertaken by Irish companies. The text includes a number of worked examples, case studies and tax planning points relevant to this complex area. Providing a comprehensive analysis of relevance to tax practitioners in both large and small tax firms, it considers the practical application of tax law in key areas, including:- Restructurings in the context of incorporation - Group reorganisations/reconstructions - Restructurings for sale - Share capital reorganisations - Earn outs and long term incentive schemes - Anti-avoidance - An introduction to relevant company law and accounting issues is also included. EURO: 175

Company Reorganisations - Tax and Tax Planning

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Author :
Publisher : Butterworths
ISBN 13 : 9780406035967
Total Pages : pages
Book Rating : 4.0/5 (359 download)

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Book Synopsis Company Reorganisations - Tax and Tax Planning by : Eric Tomsett

Download or read book Company Reorganisations - Tax and Tax Planning written by Eric Tomsett and published by Butterworths. This book was released on 1994-12-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax implications of company reorganization are likely to be of great complexity. This book explains the principal considerations arising from the types of reorganizations undertaken by both UK and international corporations, and it adopts a transaction-based approach to the subject. The material relating to domestic reorganizations is arranged under six main headings - share reorganizations, mergers and amalgamations, reconstructions, de-mergers, management buy-outs and reorganizations before a sole purchase of own shares. This is followed by an examination of international reorganizations, as applicable to UK companies operating overseas and to overseas companies operating in the UK.

Tax on Company Reorganizations

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Author :
Publisher :
ISBN 13 :
Total Pages : 397 pages
Book Rating : 4.:/5 (8 download)

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Book Synopsis Tax on Company Reorganizations by : Malcolm Gammie

Download or read book Tax on Company Reorganizations written by Malcolm Gammie and published by . This book was released on 1980 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation : Tax on Company Reorganizations

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Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis Taxation : Tax on Company Reorganizations by :

Download or read book Taxation : Tax on Company Reorganizations written by and published by . This book was released on 1982 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Company Reorganisations

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1526511517
Total Pages : 749 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Taxation of Company Reorganisations by : Pete Miller

Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Publishing. This book was released on 2020-10-05 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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)

Reorganization clauses in tax treaties

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Author :
Publisher :
ISBN 13 : 9789087222277
Total Pages : 442 pages
Book Rating : 4.2/5 (222 download)

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Book Synopsis Reorganization clauses in tax treaties by : Domingo J. Jiménez-Valladolid de l'Hotellerie Fallois

Download or read book Reorganization clauses in tax treaties written by Domingo J. Jiménez-Valladolid de l'Hotellerie Fallois and published by . This book was released on 2013 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reorganization Clauses in Tax Treaties' analyses the tax consequences of corporate reorganizations in the context of tax treaty models and the solutions adopted in the global tax treaties network. The book also proposes solutions to be implemented in the model tax treaties in order to deal with cross-border reorganizations.0 Taxation of mergers and corporate reorganizations is often regarded as one of the most complex aspects of developed tax systems. Contrary to the general realization principle, transfers of assets and liabilities in the course of corporate reorganizations are not taxed when they occur. Instead, recognition of the capital gains arising from such transfers is deferred through different mechanisms under preferential tax regimes with the objective of granting corporate reorganizations a tax neutral treatment.0 However, this tax neutrality might be jeopardized when the effects of corporate reorganizations cross borders. So long as tax treaties do not cater for any special provisions dealing with the effects of corporate reorganizations, cross-border reorganizations will be hampered with the risks of overtaxation, while at the same time global tax neutrality will be compromised due to the inconsistent tax treatment of these transactions from a cross-border perspective.0 Only a few countries have dealt with issues originating from cross-border reorganizations in their tax treaty network. Nonetheless, the solutions adopted in the current situation do not provide satisfactory results when analysing the tax consequences of corporate reorganizations from a global perspective.

Corporate Loss Utilisation through Aggressive Tax Planning

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264119221
Total Pages : 92 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Corporate Loss Utilisation through Aggressive Tax Planning by : OECD

Download or read book Corporate Loss Utilisation through Aggressive Tax Planning written by OECD and published by OECD Publishing. This book was released on 2011-08-03 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.

Taxation on company reorganizations

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (127 download)

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Book Synopsis Taxation on company reorganizations by : Malcolm Gammie

Download or read book Taxation on company reorganizations written by Malcolm Gammie and published by . This book was released on 1982 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Corporate Reorganizations

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Author :
Publisher :
ISBN 13 : 9780779822874
Total Pages : 0 pages
Book Rating : 4.8/5 (228 download)

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Book Synopsis Taxation of Corporate Reorganizations by :

Download or read book Taxation of Corporate Reorganizations written by and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: