Tolley's purchase and sale of a private company's shares : a summary of tax and related commercial considerations for vendors and purchasers

著者

• Evans, Julie, 1961 Feb. 22-
• Tiplady, Andrew
• Adams, David

書誌事項

Tolley's purchase and sale of a private company's shares : a summary of tax and related commercial considerations for vendors and purchasers

Tolley, c2000

9th ed. / by Julie Evans, Andrew Tiplady and David Adams with contributions by Roger Bleasby ... [et al.]

注記

Includes index

内容説明・目次

内容説明

This practical guide covers the tax considerations, pitfalls and planning opportunities for both the purchaser and vendor of shares, and makes close examination of the enquiries that should be made into a target company's tax affairs, including tax indemnities and warranties. It includes the major changes contained in the 2000 Finance Act and has coverage of valuation and other commercial aspects. The appendices include precedents.

目次

• Preliminary Considerations
• Commercial Considerations and Other Non-Tax Aspects
• The Sale Agreement
• The Tax Investigation
• Purchases by Individuals
• Enterprise Investment Scheme
• Purchases by Companies
• The Tax Treatment of Profits on Disposal
• Capital Gains Tax Computations
• Capital Gains Realised by Companies - Tax Computation
• Capital Gains Tax Mitigation and Planning (Individuals and Trustees)
• Capital Gains Tax Mitigation and Planning (Companies)
• Re-structuring a Company Prior to Sale
• Purchase of Own Shares
• Management Buy-outs
• Investment Companies
• Planning for Other Taxes
• Pitfalls for the Unwary
• Appendices
• Index

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA53461821
• ISBN:
  • 0754508560
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Croydon
• ページ数/冊数: xxii, 306 p
• 大きさ: 23 cm
• 分類:
  • DC21 : 336.2783326322
• 件名:
  • LCSH : Stock ownership -- Law and legislation -- Great Britain
  • LCSH : Private companies -- Law and legislation -- Great Britian