Taxation of Company Reorganisations

Taxation of Company Reorganisations
Author :
Publisher : Bloomsbury Professional
Total Pages : 0
Release :
ISBN-10 : 1526511495
ISBN-13 : 9781526511492
Rating : 4/5 (95 Downloads)

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 Related Books

Taxation of Company Reorganisations
Language: en
Pages: 0
Authors: Pete Miller
Categories: Business & Economics
Type: BOOK - Published: 2020-11-11 - Publisher: Bloomsbury Professional

DOWNLOAD EBOOK

Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital
Taxation of Company Reorganisations
Language: en
Pages: 749
Authors: Pete Miller
Categories: Business & Economics
Type: BOOK - Published: 2020-10-05 - Publisher: Bloomsbury Publishing

DOWNLOAD EBOOK

Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital
Taxation of Corporate Reorganizations
Language: en
Pages: 0
Authors:
Categories: Corporate reorganizations
Type: BOOK - Published: 2010 - Publisher:

DOWNLOAD EBOOK

Taxation of Company Reorganisations in Ireland
Language: en
Pages: 477
Authors: Evelyn Ford
Categories: Law
Type: BOOK - Published: 2011-08-31 - Publisher: A&C Black

DOWNLOAD EBOOK

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 reorgan
European Union Corporate Tax Law
Language: en
Pages: 413
Authors: Christiana HJI Panayi
Categories: Law
Type: BOOK - Published: 2013-05-09 - Publisher: Cambridge University Press

DOWNLOAD EBOOK

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E