Overview

What is this Report about?Do you have to advise on buying and selling companies, and are you fully versed with the tax issues involved?The tax aspects of buying and selling companies amounts to around 40% of this type of corporate activity. For those who have to advise on the process from a tax point of view it is vital that their advice is up-to-date, informed and structured. This Report takes you through the buying and selling process from the tax angle. It uses straightforward case studies to highlight the issues and more important strategies that are likely to have a significant impact on the overall taxation position. It is a must for all those who have to advise on the tax aspects of buying and selling companies or who need to have an understanding of the tax issues involved.ContentsIntroductionTaxation issuesSale of assets or sale of shares?Inland Revenue clearances and anti-avoidance in generalAdvising the purchaserProtecting lossesWarranties and indemnitiesCase study: a corporate vendorHive downs and management buy-outsAppendixSummary of IR20Stock dividend schemeImpact of pre-sale dividendUsing loan notesDeferred considerationTaxation of the income of discretionary trustsAbout the authorMartyn Ingles BSc FCA ATII, qualified as a Chartered Accountant in 1982 and has specialised in taxation ever since. He became an Associate member of the Chartered Institute of Taxation in 1983 whilst working for Arthur Andersen in London. For ten years he worked for The Financial Training Company Ltd, lecturing in taxation and other accounting subjects to students preparing for their accountancy and taxation examinations, as well as CPE and CPD courses. In January 1997 he returned to professional practice joining Horwath Clark Whitehill, where he became a partner in October 1998. His main area of interest is tax planning for the family business and he lectures on this and other taxation issues on both internal and external courses. A member of the ICAEW Tax Faculty committee and its honorary treasurer, he joined MacIntyre Hudson in April 2000 where he continues to be involved in the provision of taxation training for accountants, lawyers and other professionals.

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