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Vol 21 No 11 Nov/Dec 2016

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Criminal Injuries Compensation Claims

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
The Tax Schedule: A Guide to Tax Warranties and Indemnities 3rd ed isbn 9781910151280

The Tax Schedule: A Guide to Tax Warranties and Indemnities 2nd ed


ISBN13: 9781907444791
New Edition ISBN: 9781910151280
Previous Edition ISBN: 9781904905806
Published: January 2014
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Hardback
Price: £49.95
(Second Hand)



In stock second-hand.

Also available as
£74.96
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This book has been updated to include provisions in both the Finance Act 2012 and Finance Act 2013. Some changes to employment-related securities regime have been introduced since the first edition, thanks to the Office of Tax Simplification, as has the Small Enterprise Investment Regime (SEIS).

However, the purpose of the book remains unchanged, which is to explain and hopefully simplify issues for tax advisors involved in transactions of buying and selling companies and business. The negotiations between tax advisors lined up against each other on the sale of a company or business can sometimes become so complex that the commercial reality of the transaction (a sale by a willing seller to a willing buyer) is lost. The purpose of the tax schedule is to determine where responsibilities and risks will lie following the completion of the transaction, as well as to re-examine a number of so-called ‘market practices’.

The book explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. These are also included on a disk, so that practitioners can download and adapt the model documents for their own transactions.

The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company.

Subjects:
Taxation
Contents:
1. THE TRANSACTIONAL PROCESS
2. DUE DILIGENCE
3. WARRANTIES
4. SALE AND PURCHASE OF A COMPANY
5. SALE AND PURCHASE OF A BUSINESS
6. SPECIAL SITUATIONS
7. SHARE SCHEME ISSUES
8. VENTURE CAPITAL SCHEMES
9. GROUP ISSUES
10. THE TAX SCHEDULE IN THE SALE AND PURCHASE OF A COMPANY
APPENDIX 1. LONG FORM TAX SCHEDULE
APPENDIX 2. SHORT FORM TAX SCHEDULE
APPENDIX 3. LONG FORM TAX WARRANTIES FOR THE SALE OF A COMPANY
APPENDIX 4. TAX WARRANTIES FOR THE SALE OF A BUSINESS
APPENDIX 5. HMRC INFORMATION & INSPECTION POWERS
APPENDIX 6. TIME LIMITS FOR ASSESSMENTS & CLAIMS AND RELATED MATTERS
APPENDIX 7. HMRC CLEARANCES
APPENDIX 8. OVERVIEW OF HMRC APPROVED EMPLOYEE INCENTIVE SCHEMES;
APPENDIX 9. EIS OVERVIEW CHECKLIST
APPENDIX 10. SEIS OVERVIEW CHECKLIST
APPENDIX 11. VCT CHECKLIST
APPENDIX 12. PENALTIES AND ERRORS
APPENDIX 13. DOTAS LEGISLATION
APPENDIX 14. COMPANIES ACT 2006 –
PART 28, CHAPTER 3
APPENDIX 15. THE TAKEOVER CODE RULE 15
INDEX