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Vol 21 No 11 Nov/Dec 2016

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Tax Aspects of the Purchase and Sale of a Private Company's Shares 25th ed


ISBN13: 9781784513924
Previous Edition ISBN: 9781780438825
To be Published: December 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £130.00



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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.

Subjects:
Company Law, Taxation
Contents:
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 outright sale
Chapter A5: Alternatives to sale
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: Corporates: Pre-acquisition tax planning
Chapter B5: Corporates: Pre-sale planning
Chapter B6: Private equity transactions
Chapter B7: Share transactions by directors or employees
Chapter B8: Tax clearances

PART C: THE TRANSACTION AND AFTERWARDS
Chapter C1: Structuring the consideration
Chapter C2: The 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: Extra-statutory Concession D33 - Capital Gains Tax on Compensation and Damages
Appendix 4: HMRC contacts