Description
Bloomsbury Publishing (UK) Taxation of Company Reorganisations by Pete Miller George Hardy Fehzaan Ismail
An essential reference source for tax advisers who need to offer clear and concise guidance to clients who are looking to restructure their business including 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 looks at the various options open to companies from reorganising to branch incorporation. The rules are analysed with the available reliefs laid out. Updated in relation to the following: Changes to the substantial shareholding exemptions in Finance Act No 2017; Changes to EIS SEIS and VCT investment schemes in FA 2018; Introduction of LBTT in Scotland and LTT in Wales.