LEADER 02723nam 2200577 450 001 9910678469103321 005 20230422044518.0 010 $a1-280-23308-7 010 $a9786610233083 010 $a1-4237-1791-0 010 $a1-85418-587-X 035 $a(CKB)1000000000336945 035 $a(EBL)309032 035 $a(OCoLC)174132438 035 $a(SSID)ssj0000079787 035 $a(PQKBManifestationID)11987729 035 $a(PQKBTitleCode)TC0000079787 035 $a(PQKBWorkID)10095136 035 $a(PQKB)10712022 035 $a(MiAaPQ)EBC309032 035 $a(EXLCZ)991000000000336945 100 $a20181003d2000 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aTax aspects of buying and selling companies /$fMartyn Ingles 210 1$aLondon :$cThorogood,$d[2000] 210 4$dİ2000 215 $a1 online resource (104 p.) 225 0 $aA Thorogood Report 300 $aDescription based upon print version of record. 311 $a1-85418-189-0 327 $aAcknowledgement; 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 trusts 330 $aCovers 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. 606 $aBusiness enterprises$xPurchasing$xTaxation$zGreat Britain 606 $aBusiness enterprises$xPurchasing$xTaxation$zGreat Britain$vCase studies 606 $aBusiness enterprises$xPurchasing$xTaxation$xLaw and legislation$zGreat Britain 615 0$aBusiness enterprises$xPurchasing$xTaxation 615 0$aBusiness enterprises$xPurchasing$xTaxation 615 0$aBusiness enterprises$xPurchasing$xTaxation$xLaw and legislation 676 $a336.2070941 700 $aIngles$b Martyn$01008627 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910678469103321 996 $aTax aspects of buying and selling companies$92326827 997 $aUNINA