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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been abandoned before publication:
Tolley's Taxation of Company Reorganisations 2007 - 2008 isbn 9781405726566

Tolley's Taxation of Company Reorganisations 2006 - 2007


ISBN13: 9780406974808
ISBN: 0406974802
New Edition ISBN: 1405726563
Published: December 2006
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: £107.23
(Second Hand)



In stock second-hand.

The Taxation of Company Reorganisations is a readable but comprehensive introduction to a complex set of tax rules.Consisting of two parts, the first part of the book gives an account of the tax rules that are of particular significance for company reorganisations. Different types of reorganisations are described - reconstructions, amalgamations and demergers.

A history of the development of these terms is set out and the policy reasons for the existence of tax reliefs and exemptions relating to these different types of transaction. Corporate taxes, indirect taxes, documentary taxes, personal income taxes and relevant pension issues are also described, along with extensive chapters on relevant legal and accountancy issues.

In the second part, a series of case studies illustrate the types of issues that may arise in practise in applying the rules set out in the first part. These also illustrate the multifarious forms that reconstructions can take. Stimulating and entertaining in its use of illustrative case studies, this highly readable book is essential for anyone who practices in this field.""

Subjects:
Company Law, Taxation
Contents:
Part 1
The Rules
Introduction
1. Reorganisations
2. Demergers and Partitions
3. Other Tax Issues
4. Non Tax Issues
Part II The Practice
The commercial objectives.
The possible legal frameworks.
The tax, legal and accounting issues that will influence the choice of legal framework.
The relevant clearances.
How the transaction should be reported.
Case Studies:
1. Exchanges
2. Reconstructions
3. Amalgamations
4. Demergers and Partitions