Taxation of Company Reorganisations

This book is a brand new practical day-to-day guide to the tax provisions of commercial reorganisations and reconstructions. Written by two hugely experienced tax advisers, this new book covering all relevant legislation will enable tax practitioners working in this increasingly important area of UK taxation to accurately negotiate their clients' commercial reorganisation transactions. As a commercial tax adviser, you will benefit from: practical tips from two of the UK's leading experts who have over 35 years of experience between them; clear analysis of all relevant legislation - the practical consequences for commercial transactions; coverage of the latest tax avoidance rules and tax disclosure legislation; historical information that examines the key themes in the context of both company and tax law; and, transactions of all sizes are included - from major corporate restructures to the rearrangement of groups of family-owned businesses. "Taxation of Company Reorganisations" provides a brief overview of corporation tax and the taxation of chargeable gains on companies as well as an invaluable introduction to the concept of reorganisation. It also examines the tax issues that affect company reconstructions including demergers and international reconstructions. A revealing historical perspective is provided throughout which provides a clear understanding of exactly how the underlying principles have developed over time.