We are now closed for the Christmas and New Year period, returning on Monday 5th January 2026. Orders placed during this time will be processed upon our return on 5th January.
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:
