Tax Aspects of Buying and Selling a Company

Squire Patton Boggs (Autor)

Buch | Softcover

480 Seiten

2016 | 25th edition
Bloomsbury Professional (Verlag)
978-1-78451-392-4 (ISBN)

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Tax Aspects of Buying and Selling a Company, 25th edition (formerly titled: Tax Aspects of the Purchase and Sale of a Private Company's Shares) ties together in one informative book the ever-increasing legislation, case-law and extra-statutory material, that tax advisers need to be aware of when purchasing and selling shares in private companies.

Practical and user-friendly, this popular title provides the tax planning solutions that are found from a commercial and tax perspective, but also strike a happy medium between the buyer's and the seller's expectations.

This indispensable guide is essential reading for accountants, lawyers, tax practitioners, directors, shareholders, potential investors, corporate financiers, company secretaries and all those professionals involved in tax, merger and acquisition planning.

This popular tax annual is written by an expert team at Squire Patton Boggs commercial law firm

Part A: Buying and selling a business
Chapter A1: Types of transactions
Chapter A2: Preliminary non-tax considerations
Chapter A3: Assets or shares
Chapter A4: Alternatives to a disposal: purchase of own shares
Chapter A5: Alternatives to a disposal: EIS, SEIS, investors’ relief and VCT
Chapter A6: Pitfalls and tax avoidance
Part B: Before the transaction
Chapter B1: Individuals: pre-transaction tax planning and entrepreneurs’ relief
Chapter B2: Individuals: pre-acquisition tax planning
Chapter B3: Individuals: pre-sale tax planning
Chapter B4: Share transactions by directors or employees
Chapter B5: Corporates: pre-acquisition tax planning
Chapter B6: Corporates: pre-sale planning
Chapter B7: Private equity transactions
Chapter B8: Tax clearances
Part C: The transaction
Chapter C1: Structuring the consideration
Chapter C2: Sale and purchase agreement
Chapter C3: Impact of sale on employee share schemes
Chapter C4: Calculating gains on disposals
Chapter C5: Transaction taxes
Part D: After the transaction
Chapter D1: Post sale issues
Chapter D2: Group taxation
Chapter D3: Share schemes for directors and employees
Appendices
Appendix 1: Tax covenant and warranties
Appendix 2: Memorandum of Understanding
Appendix 3: ESC D33 – Capital Gains Tax on Compensation and Damages
Appendix 4: HMRC contacts

Erscheinungsdatum	01.12.2016
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
ISBN-10	1-78451-392-X / 178451392X
ISBN-13	978-1-78451-392-4 / 9781784513924
Zustand	Neuware