Taxation Of Company Reorganisations

Author : Pete Miller,George Hardy,Fehzaan Ismail
Publisher : Bloomsbury Professional
Page : 0 pages
File Size : 51,8 Mb
Release : 2020-11-11
Category : Business & Economics
ISBN : 1526511495

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Taxation of Company Reorganisations by Pete Miller,George Hardy,Fehzaan Ismail Pdf

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)

Author : PETE. HARDY MILLER (GEORGE.),George Hardy (Ph. D.)
Publisher : Unknown
Page : 672 pages
File Size : 53,5 Mb
Release : 2019
Category : Corporate reorganizations
ISBN : 1526511525

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Taxation of Company Reorganisations by PETE. HARDY MILLER (GEORGE.),George Hardy (Ph. D.) Pdf

Author : Pete Miller,George Hardy
Publisher : Bloomsbury Professional
Page : 450 pages
File Size : 48,5 Mb
Release : 2007
Category : Business & Economics
ISBN : 1845922530

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Taxation of Company Reorganisations by Pete Miller,George Hardy Pdf

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.

Author : George Hardy
Publisher : Unknown
Page : 128 pages
File Size : 53,7 Mb
Release : 2004
Category : Corporate reorganizations
ISBN : 0406974802

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The Taxation of Company Reorganisations by George Hardy Pdf

Author : K. A. Siobhan Monaghan
Publisher : Unknown
Page : 751 pages
File Size : 48,5 Mb
Release : 2012
Category : Consolidation and merger of corporations
ISBN : 0779851846

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Taxation of Corporate Reorganizations by K. A. Siobhan Monaghan Pdf

Author : Evelyn Ford
Publisher : A&C Black
Page : 477 pages
File Size : 55,8 Mb
Release : 2011-08-31
Category : Law
ISBN : 9781847663771

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Taxation of Company Reorganisations in Ireland by Evelyn Ford Pdf

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

Author : David Whiscombe
Publisher : Tolley
Page : 128 pages
File Size : 43,9 Mb
Release : 2007-11
Category : Corporate reorganizations
ISBN : 1405726563

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Tolley's Taxation of Company Reorganisations 2007-08 by David Whiscombe Pdf

The Taxation of Company Reorganisations is a readable but comprehensive introduction to a complex set of tax rules.

Author : Eric Tomsett,Nicholas Noble
Publisher : Butterworths
Page : 128 pages
File Size : 51,5 Mb
Release : 1994-12-31
Category : Electronic
ISBN : 0406035962

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Company Reorganisations - Tax and Tax Planning by Eric Tomsett,Nicholas Noble Pdf

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.

Author : Pete Miller,George Hardy,Fehzaan Ismail
Publisher : Bloomsbury Publishing
Page : 749 pages
File Size : 48,8 Mb
Release : 2020-10-05
Category : Business & Economics
ISBN : 9781526511515

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Taxation of Company Reorganisations by Pete Miller,George Hardy,Fehzaan Ismail Pdf

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)

Author : Anonim
Publisher : Unknown
Page : 109 pages
File Size : 46,8 Mb
Release : 2008
Category : Corporate reorganizations
ISBN : 0906524903

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Taxation of Corporate Restructuring and Reorganisations by Anonim Pdf

Author : Christiana HJI Panayi
Publisher : Cambridge University Press
Page : 413 pages
File Size : 48,7 Mb
Release : 2013-05-09
Category : Law
ISBN : 9781107354982

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European Union Corporate Tax Law by Christiana HJI Panayi Pdf

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 EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Author : Michael Feeney
Publisher : Bloomsbury Publishing
Page : 2416 pages
File Size : 52,5 Mb
Release : 2019-04-19
Category : Law
ISBN : 9781526506924

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Feeney: The Taxation of Companies 2019 by Michael Feeney Pdf

This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.

Author : OECD
Publisher : OECD Publishing
Page : 92 pages
File Size : 47,6 Mb
Release : 2011-08-03
Category : Electronic
ISBN : 9789264119222

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Corporate Loss Utilisation through Aggressive Tax Planning by OECD Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 49,9 Mb
Release : 2010-09-15
Category : Electronic
ISBN : 9789264088689

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Addressing Tax Risks Involving Bank Losses by OECD Pdf

This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.

Author : Richard Bramwell
Publisher : Unknown
Page : 200 pages
File Size : 43,5 Mb
Release : 1973
Category : Corporations
ISBN : 0421159707

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Taxation of Companies by Richard Bramwell Pdf