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)
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:
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.
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:
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.
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
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.
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:
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.
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)
Download or read book Taxation of Corporate Restructuring and Reorganisations written by and published by . This book was released on 2008 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Companies and Company Reconstructions written by Richard Bramwell and published by . This book was released on 1985 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book which offers practical advice on the application of complex tax case law and legislation is divided into three sections: Part I: Taxation of companies; Part II: Groups and consortia; Part III: Company reconstructions. Includes new material such as: capital allowances for fixtures, payment and filing, an overview of the group provisions, pre-entry losses, foreign income dividends and cross-border interest.
Download or read book Core Tax Annual Corporation Tax 2016 17 written by Pete Miller and published by Bloomsbury Publishing. This book was released on 2016-11-13 with total page 1165 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike.Fully up to date with the latest Finance Act this excellent book covers:Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end.Corporation Tax is the most competitively priced and cost-effective tax research resource of its kind available.
Download or read book Core Tax Annual Corporation Tax 2017 18 written by Satwaki Chanda and published by Bloomsbury Publishing. This book was released on 2017-10-26 with total page 1197 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. Fully up to date with the latest Finance Act this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end.Corporation Tax is the most competitively priced and cost-effective tax research resource of its kind available.
Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxation of Companies written by Richard Bramwell and published by . This book was released on 1973 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Share Valuation written by Nigel Eastaway and published by Bloomsbury Professional. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition to this in-depth treatment of UK share valuations has been fully updated to contain the latest UK case law and legislation. There are new chapters on Accounting Standards, Options Valuations (including a new case study), Fair Price Assur
