This book has been updated to include provisions in both the UK's Finance Act 2012 and Finance Act 2013. Some changes to the employment-related securities regime have been introduced since the first edition, thanks to the UK's Office of Tax Simplification, as has the Small Enterprise Investment Regime (SEIS). However, the purpose of the book remains unchanged, which is to explain and 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...