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Vol 21 No 11 Nov/Dec 2016

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The Tax Schedule: A Guide to Tax Warranties and Indemnities 3rd ed


ISBN13: 9781910151280
Previous Edition ISBN: 9781907444791
Published: October 2016
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Hardback & CD-ROM
Price: £99.95



In stock.

This 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.

The book has been updated to include provisions in the Finance Act 2015. Employment-related securities section updated, there is new guidance on the Social Investment Tax Relief Scheme (SITR) and changes to reflect changes to HMRC treatment of ESC D33.

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