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The Tax Schedule : a Guide to Warranties and Indemnities.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Gibson, Eile
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Portland : Spiramus Press, 2016.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Gibson, Eile. 
245 1 4 |a The Tax Schedule :  |b a Guide to Warranties and Indemnities. 
260 |a Portland :  |b Spiramus Press,  |c 2016. 
300 |a 1 online resource (580 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
588 0 |a Print version record. 
505 0 |a Preface to the third edition; Preface to the first edition; Table of contents; Table of authorities; Glossary; 1 THE TRANSACTIONAL PROCESS; 1.1 Background Issues; 1.2 Pre-completion Clearances; 1.2.1 CTA 2010 section 1091 -- advance clearance relating to a demerger and exempt distribution under CTA 2010 section 1075; 1.2.2 TCGA section 138 -- advance clearance for an exchange of securities for those in another company under TCGA section 135; 1.2.3 TCGA section 138 -- advance clearance for a scheme of reconstruction involving issue of securities under TCGA section 136. 
505 8 |a 1.2.4 TCGA section 138 clearance -- advance clearance for a reconstruction involving transfer of a business under TCGA section 1391.2.5 CTA 2009 section 831 -- clearance for a transfer of business or trade involving intangible assets under CTA 2009 section 818; 1.2.6 FA 1986 section 75 (Acquisition relief for stamp duty); 1.2.7 FA 1986 section 77 (Stamp duty relief involving acquisition of target's share capital); 1.2.8 CTA 2010 section 748 and ITA section 701 advance clearance -- cancellation of tax advantages from certain transactions in securities. 
505 8 |a 1.2.9 Clearances for Enterprise Investment Schemes (EIS) the Seed Enterprise Investment Scheme (SEIS); the Social Investment Tax Relief Scheme (SITR); and Venture Capital Trusts (VCT); 1.2.10 Non-statutory clearances; 1.3 Post-completion clearances; 1.3.1 TCGA section 138A(4A) -- election for TCGA section 138A treatment not to apply; 1.3.2 TCGA section 162A -- election for TCGA section 162 not to apply; 1.3.3 Section 1092 CTA 2010 -- advance clearance for chargeable payments; 1.4 Transactions and Clearances with EU Dimension. 
505 8 |a 1.4.1 TCGA section 140A -- transfer or division of UK business -- clearance under TCGA section 140B1.4.2 CTA 2009 section 827 -- application for roll-over relief on a cross-border transfer involving intangible fixed assets; 1.4.3 TCGA section 140C -- transfer or division of non-UK business -- clearance under TCGA section 140D; 1.4.4 Sections 140E and 140F TCGA -- merger leaving assets within or outside UK tax charge -- clearances under TCGA section 138; 1.5 Employee Share Scheme Matters; 1.6 Buyer's Issues; 1.7 Seller's Issues; 1.8 Negotiating the Tax Schedule; 1.8.1 Required background information. 
505 8 |a 1.8.2 The purpose of the tax schedule1.8.3 Clarity in the tax schedule; 1.8.4 Negotiating tactics; 1.8.5 No conflict with the SPA; 1.9 Completion Issues; 1.9.1 Option and share scheme matters; 1.9.2 Partly-paid shares; 1.10 Post-completion Matters; 1.10.1 Approved share schemes; 1.10.2 Roll-over options; 1.10.3 Reporting for matters relating to options and shares; 1.10.4 VAT degrouping issues; 1.10.5 Degrouping and withdrawal of stamp duty land tax relief (SDLT); 1.10.6 Post-Completion Clearances; 2 DUE DILIGENCE; 2.1 Overview; 2.2 The Buyer's Tax Due Diligence Report. 
500 |a 2.3 The Seller's Tax Due Diligence Report. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Taxation. 
650 4 |a Taxation. 
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776 0 8 |i Print version:  |a Gibson, Eile.  |t Tax Schedule : A Guide to Warranties and Indemnities.  |d Portland : Spiramus Press, ©2016  |z 9781910151280 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=4711762  |z Texto completo 
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