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Vol 23 No 5 May/June 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Taxation of Company Reorganisations 5th ed

ISBN13: 9781780438641
Previous Edition ISBN: 9781847665300
Published: November 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £135.00

Despatched in 10 to 12 days.

Taxation of Company Reorganisations covers issues relevant to all size of transaction or company. This title includes guidance to a variety of topics from the reduction of capital rules and using them for tax structuring to EU cross-border transactions.

This title guides the reader through basic rules, reorganisations, deemed reorganisations, reconstructions, mergers, demergers and branch incorporations.

Written by authors with over fifty years of experience dealing with clients ensures this title is applicable to all; from small owner managed businesses up to the largest public companies.


Part 1: Basic rules
Chapter 1: Corporation tax and chargeable gains
Chapter 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: Conversions of securities

Part 3: Deemed reorganisations
Chapter 8: Introduction to deemed reorganisations
Chapter 9: Share-for-share exchanges
Chapter 10: Exchanges involving QCBs
Chapter 11: Earn-outs
Chapter 12: Interaction with substantial shareholdings exemption
Chapter 13: Interactions with other legislation
Chapter 14: Reorganisations: Anti-avoidance and clearances
Chapter 15: Clearances

Part 4: Reconstructions
Chapter 16: Introduction to reconstructions
Chapter 17: Definition of 'reconstruction'
Chapter 18: Company compromises or arrangements
Chapter 19: The UK reconstruction reliefs

Part 5: Mergers
Chapter 20: UK company mergers
Chapter 21: Cross-border mergers

Part 6: Demergers
Chapter 22: Introduction to demergers
Chapter 23: Demergers: Legal background
Chapter 24: Liquidation distributions
Chapter 25: Exempt distributions
Chapter 26: 'Return of capital' demergers
Chapter 27: EU cross-border demergers

Part 7: Branch incorporations
Chapter 28: Incorporation of non-UK branches
Chapter 29: EU branch incorporations