02723nam 2200577 450 991067846910332120230422044518.01-280-23308-797866102330831-4237-1791-01-85418-587-X(CKB)1000000000336945(EBL)309032(OCoLC)174132438(SSID)ssj0000079787(PQKBManifestationID)11987729(PQKBTitleCode)TC0000079787(PQKBWorkID)10095136(PQKB)10712022(MiAaPQ)EBC309032(EXLCZ)99100000000033694520181003d2000 uy 0engur|n|---|||||txtccrTax aspects of buying and selling companies /Martyn InglesLondon :Thorogood,[2000]©20001 online resource (104 p.)A Thorogood ReportDescription based upon print version of record.1-85418-189-0 Acknowledgement; The author; Contents; 1: Introduction; 2: Taxation issues; 3: Sale of assets or sale of shares?; 4: Inland Revenue clearances and anti-avoidance in general; 5: Advising the purchaser; 6: Protecting losses; 7: Warranties and indemnities; 8: Case study: A corporate vendor; 9: Hive downs and management buy-outs; Appendix 1: Summary of IR20; Appendix 2: Stock dividend scheme; Appendix 3: Impact of pre-sale dividend; Appendix 4: Using loan notes; Appendix 5: Deferred consideration; Appendix 6: Taxation of the income of discretionary trustsCovers the buying and selling process from the tax angle. This book uses case studies to highlight the issues and strategies that are likely to have a significant impact on the overall taxation position. It is for all those who have to advise on the tax aspects of buying and selling companies or who need to understand the tax issues involved.Business enterprisesPurchasingTaxationGreat BritainBusiness enterprisesPurchasingTaxationGreat BritainCase studiesBusiness enterprisesPurchasingTaxationLaw and legislationGreat BritainBusiness enterprisesPurchasingTaxationBusiness enterprisesPurchasingTaxationBusiness enterprisesPurchasingTaxationLaw and legislation336.2070941Ingles Martyn1008627MiAaPQMiAaPQMiAaPQBOOK9910678469103321Tax aspects of buying and selling companies2326827UNINA