Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 21 No 11 Nov/Dec 2016

Book of the Month

Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

Price: £99.95

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


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


ISBN13: 9781907444951
Published: January 2014
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: eBook (ePub)
Price: Out of print
The amount of VAT charged may change depending on your location of use.


Once the order is confirmed you will be e-mailed a link to download the eBook. This may take up to one working day.

All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook then contact us on ebooks@wildy.com and we will help in resolving the issue. This does not affect your statutory rights.



Need help with ebook formats?


Also available as
£49.95

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, eBooks
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