Cargando…
The Tax Schedule : a Guide to Warranties and Indemnities.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Portland :
Spiramus Press,
2016.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.
- 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.
- 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.
- 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.
- 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.