Tax Aspects of the Purchase and Sale of a Private Company's Shares: A Summary of Tax and Related Commercial Considerations for Buyers and Sellers (Twe

ISBN-13: 9781780431673 / Angielski / Miękka / 2013 / 432 str.

Squire Sanders

Opis

This book brings together the ever-increasing UK legislation, case law, and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies in the UK. Practical and user-friendly, the book provides tax planning solutions that are found from a commercial and tax perspective, and it strikes a happy medium between the buyer's and the seller's expectations. This indispensable guide is essential reading for accountants, lawyers, tax practitioners, directors, shareholders, potential investors, corporate financiers, company secretaries, and all those professionals involved in UK tax, merger, and acquisition planning.

Spis treści

Chapter 1: Preliminary considerations; Chapter 2: Assets versus shares; Chapter 3: Structuring the consideration; Chapter 4: Tax aspects of the sale and purchase agreement; Chapter 5: Pre-acquisition tax planning for individual buyers; Chapter 6: Pre-acquisition tax planning for corporate buyers; Chapter 7: Tax planning for individual sellers; Chapter 8: Pre-sale planning for corporate sellers; Chapter 9: Share transactions by directors or employees; Chapter 10: Share schemes and disposals; Chapter 11: Management buy-outs; Chapter 12: Tax clearances; Chapter 13: Pitfalls and planning; Chapter 14: Purchase of own shares; Chapter 15: Tax incentives; Chapter 16: International aspects of purchases and sales; Chapter 17: Post sale issues; Chapter 18: Calculating gains on disposals; Chapter 19: Transaction taxes; Chapter 20: Group taxation; Chapter 21: Share schemes for directors and employees; Appendix 1: Tax covenant and warranties; Appendix 2: Memorandum of Understanding; Appendix 3: Extra-statutory Concession D33; Appendix 4: HMRC contacts.