Search results for: cta-advanced-corporation-tax-fa2013

The Tax Schedule

Author : Eile Gibson
File Size : 38.63 MB
Format : PDF, Docs
Download : 410
Read : 1081
Download »
This book has been updated to include provisions in both the Finance Act 2012 and Finance Act 2013. Some changes to employment-related securities regime have been introduced since the first edition, thanks to the Office of Tax Simplification, as has the Small Enterprise Investment Regime (SEIS). However, the purpose of the book remains unchanged, which is to explain and hopefully simplify issues for tax advisors involved in transactions of buying and selling companies and business. The negotiations between tax advisors lined up against each other on the sale of a company or business can sometimes become so complex that the commercial reality of the transaction (a sale by a willing seller to a willing buyer) is lost. The purpose of the tax schedule is to determine where responsibilities and risks will lie following the completion of the transaction, as well as to re-examine a number of so-called ‘market practices’. The book explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. These are also included on a disk, so that practitioners can download and adapt the model documents for their own transactions. The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company.

Tax Schedule

Author : Eile Gibson
File Size : 31.48 MB
Format : PDF, ePub, Docs
Download : 590
Read : 827
Download »
This book explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. These are also included on a disk, so that practitioners can download and adapt the model documents for their own transactions. Since January 2014 we have witnessed continued erosion of the powers of the tax evasion industry including a new Targeted Anti-Avoidance Rule (TAAR), increased penalties and new HMRC powers, major changes the taxation of UK property for non-UK residents and non-UK domiciles, and a recently introduced investors’ relief, similar to entrepreneurs’ relief but which is available to non-employees and directors. The book has been updated to reflect these developments. The purpose of the book is to explain and simplify issues for tax advisors involved in transactions of buying and selling companies and business, enabling negotiations between tax advisors to keep sight of the commercial reality of the transaction (a sale by a willing seller to a willing buyer). The purpose of the tax schedule is to determine where responsibilities and risks will lie following the completion of the transaction, as well as to re-examine a number of so-called ‘market practices’. The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company. This edition contains an extended glossary, details of new investor relief schemes and changes in legislation as announced as at 15 September 2016.

Bond Guide

Author :
File Size : 51.21 MB
Format : PDF
Download : 341
Read : 1202
Download »