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Taxation of Company Reorganisations / Edition 6

Taxation of Company Reorganisations / Edition 6

Taxation of Company Reorganisations / Edition 6
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ISBN-10:
1526511495
ISBN-13:
9781526511492
Pub. Date:
11/11/2020
Publisher:
Bloomsbury Academic
ISBN-10:
1526511495
ISBN-13:
9781526511492
Pub. Date:
11/11/2020
Publisher:
Bloomsbury Academic
Taxation of Company Reorganisations / Edition 6

Taxation of Company Reorganisations / Edition 6

Overview

This title is an essential reference source for tax advisers who need to offer clear and concise guidance clients who are looking to restructure their business. Drawing on the years of transactional experience gathered by the principal authors, Pete Miller and George Hardy, it 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 guidance is applicable to a wide range of organisations; from small owner managed businesses up to the largest public companies. The basic principles behind the relevant legislation are laid out, including relevant EU legislation such as the Mergers Directive and the Cross Border Mergers Directive. The commentary then looks at the various options open to companies, from reorganising to branch incorporation. The rules are analysed with the available reliefs laid out. The new edition is updated in relation to the following: - Changes to the substantial shareholding exemptions in Finance Act No 2017 - Changes to EIS, SEIS, and VCT investment schemes in FA 2018- The Stamp Taxes chapter will be updated to take account of the introduction of LBTT in Scotland and LTT in Wales

Product Details

ISBN-13: 9781526511492
Publisher: Bloomsbury Academic
Publication date: 11/11/2020
Edition description: Sixth Edition
Pages: 752
Product dimensions: 6.14(w) x 9.31(h) x 1.54(d)

About the Author

Pete Miller, CTA (Fellow), Partner, The Miller PartnershipPete Miller has nearly 25 years' experience in tax, covering all aspects of business and corporation tax issues. Pete founded The Miller Partnership in 2011 to offer expert advice on all business tax issues to other advisers, particularly lawyers and accountants. Specialist areas include reorganisations and reconstructions, the substantial shareholdings exemption, transactions in securities, HMRC clearances, disguised remuneration, taxation of intangible assets and the new patent box legislation.George Hardy is a Financial Services Tax Partner of Ernst & Young LLP and head of their Financial Services Mergers and Acquisition Tax Practice. He is a contributor to many publications.Fehzaan Ismail is a Senior Manager in EY's International Tax and Transaction Services team and advises clients in the Financial Services sectors. His specialist areas include chargeable gains (including reorganisations), loan relationships, foreign PEs, hybrids and other mismatches and the taxation of intangible assets. Fehzaan has also been heavily involved in the delivery and thought leadership on the tax issues arising on Brexit restructuring transactions.

Table of Contents

Part 1: Fundamentals of Corporation Tax
Chapter 1 - Corporation tax and chargeable gains
Chapters 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 - Conversion of securities
Part 3: Deemed reorganisations
Chapter 8 - Share-for-share exchanges
Chapter 9 - Exchanges involving qualifying corporate bonds
Chapter 10 - Earn-out
Chapter 11 – Interaction with substantial shareholding exemption
Chapter 12 – Interactions with other legislation
Chapter 13 – Reorganisations : Anti-avoidance and clearances
Chapter 14 – Clearances
Part 4: Reconstructions
Chapter 15 – Introduction to reconstructions
Chapter 16 – Definition of 'reconstruction'
Chapter 17 – Company compromises or arrangements
Chapter 18 – The UK reconstruction reliefs
Part 5 Mergers
Chapter 19 – UK company mergers
Chapter 20 – Cross-border mergers
Part 6: Demergers
Chapter 21 – Introduction to demergers
Chapter 22 – Demergers: legal background
Chapter 23 - Liquidation distributions
Chapter 24 – Exempt distributions
Chapter 25 – “Returban of capital” demergers
Chapter 26 – EU cross-border mergers
Part 7: Branch incorporations
Chapter 27 – Incorporation of non-UK branches
Chapter 28 – EU branch incorporations

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