Taxation of Company Reorganisations

Résumé du livre

This book is a comprehensive and readable introduction to the complex set of UK tax rules that relate to all types of company reorganizations including reconstructions, amalgamations, and demergers. It describes the relevant personal income tax and pension rights issues as well as the corporation tax and indirect tax issues. Written by two leading practitioners, the book has UK case studies throughout to illustrate the multifarious forms that reorganizations can take and the different types of tax issues that arise in practice.