This 20th edition of Tax Aspects of the Purchase and Sale of a Private Company's Shares ties together the ever-increasing UK legislation, case law, and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies in the UK. Practical and user-friendly, this popular title provides the tax planning solutions that are found from a commercial and tax perspective, but also strikes a happy medium between the buyer's and the seller's expectations. This indispensable guide is essential reading for accountants, lawyers, tax practitioners, directors, shareholders, potential investors, corporate financiers, company secretaries, and all those professionals involved in tax, merger, and acquisition planning in the UK.HMRC do not consider that a valid purchase of own shares can arise otherwise than in return for an actual cash payment (HMRC Manual CTM17505). ... However, this sort of transaction can be costly and involves corporate finance issues.
|Title||:||Tax Aspects of the Purchase and Sale of a Private Company's Shares|
|Publisher||:||A&C Black - 2011|