Your email address will be used for Wildy’s marketing materials only. We will never give your email address to any third party.
Special Discounts for Pupils, Newly Called & Students
Browse Secondhand Online
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 firstname.lastname@example.org and we will help in resolving the issue. This does not affect your statutory rights.
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.