Tax Aspects of Buying and Selling a Company

ISBN-13: 9781784513924 / Angielski / Miękka / 2016 / 480 str.

Squire Patton Boggs

Spis treści

Part A: Buying and selling a business Chapter A1: Types of transactions Chapter A2: Preliminary non-tax considerations Chapter A3: Assets or shares Chapter A4: Alternatives to a disposal: purchase of own shares Chapter A5: Alternatives to a disposal: EIS, SEIS, investors’ relief and VCT Chapter A6: Pitfalls and tax avoidance Part B: Before the transaction Chapter B1: Individuals: pre-transaction tax planning and entrepreneurs’ relief Chapter B2: Individuals: pre-acquisition tax planning Chapter B3: Individuals: pre-sale tax planning Chapter B4: Share transactions by directors or employees Chapter B5: Corporates: pre-acquisition tax planning Chapter B6: Corporates: pre-sale planning Chapter B7: Private equity transactions Chapter B8: Tax clearances Part C: The transaction Chapter C1: Structuring the consideration Chapter C2: Sale and purchase agreement Chapter C3: Impact of sale on employee share schemes Chapter C4: Calculating gains on disposals Chapter C5: Transaction taxes Part D: After the transaction Chapter D1: Post sale issues Chapter D2: Group taxation Chapter D3: Share schemes for directors and employees Appendices Appendix 1: Tax covenant and warranties Appendix 2: Memorandum of Understanding Appendix 3: ESC D33 – Capital Gains Tax on Compensation and Damages Appendix 4: HMRC contacts