The Tax Schedule

The Tax Schedule

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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 a€˜market practicesa€™. 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.359 Control a€“ see ITA section 995 360 TCGA Schedule 5B paragraph 15 361ITA section 168 364 HMRC manual VCM 25080 365 ITA section 213 366. THE TAX SCHEDULE 261 VENTURE CAPITAL SCHEMES 8.1.5 Unpaid directors.

Title:The Tax Schedule
Author:Eile Gibson
Publisher:Spiramus Press Ltd - 2014-01-22


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