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Vol 25 No 2 Feb/March 2020

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Lewin on Trusts

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Taxation of Company Reorganisations 6th ed

ISBN13: 9781526511492
Previous Edition ISBN: 9781780438641
To be Published: June 2020
Publisher: Bloomsbury Professional NYP
Country of Publication: UK
Format: Paperback
Price: £150.00

This title is an essential reference source for tax advisers who need to offer clear and concise guidance clients who are looking to restructure their business. Drawing on the years of transactional experience gathered by the principal authors, Pete Miller and George Hardy, it includes guidance to a variety of topics from the reduction of capital rules, to using them for tax structuring, to EU cross-border transactions.

The guidance is applicable to a wide range of organisations; from small owner managed businesses up to the largest public companies. The basic principles behind the relevant legislation are laid out, including relevant EU legislation such as the Mergers Directive and the Cross Border Mergers Directive.

The commentary then looks at the various options open to companies, from reorganising to branch incorporation. The rules are analysed with the available reliefs laid out.

The new edition will be updated in relation to the following:

  • changes to the substantial shareholding exemptions in Finance Act No 2017
  • Changes to EIS, SEIS, and VCT investment schemes in FA 2018
  • The Stamp Taxes chapter will be updated to take account of the introduction of LBTT in Scotland and LTT in Wales

Part 1: Basic rules
Chapter 1: Corporation tax and chargeable gains
Chapter 2: Stamp taxes
Chapter 3: Value added tax
Chapter 4: EU Legislation
Part 2: Reorganisations
Chapter 5: Introduction to reorganisations
Chapter 6: Reorganisations of share capital
Chapter 7: Conversions of securities
Part 3: Deemed reorganisations
Chapter 8: Introduction to deemed reorganisations
Chapter 9: Share-for-share exchanges
Chapter 10: Exchanges involving QCBs
Chapter 11: Earn-outs
Chapter 12: Interaction with substantial shareholdings
Chapter 13: Interactions with other legislation
Chapter 14: Reorganisations: Anti-avoidance and clearances
Chapter 15: Clearances
Part 4: Reconstructions
Chapter 16: Introduction to reconstructions
Chapter 17: Definition of 'reconstruction'
Chapter 18: Company compromises or arrangements
Chapter 19: The UK reconstruction reliefs
Part 5: Mergers
Chapter 20: UK company mergers
Chapter 21: Cross-border mergers
Part 6: Demergers
Chapter 22: Introduction to demergers
Chapter 23: Demergers: Legal background
Chapter 24: Liquidation distributions
Chapter 25: Exempt distributions
Chapter 26: 'Return of capital' demergers
Chapter 27: EU cross-border demergers
Part 7: Branch incorporations
Chapter 28: Incorporation of non-UK branches
Chapter 29: EU branch incorporations