Tax Aspects of the Purchase and Sale of a Private Company's Shares ties together in one informative book the ever-increasing legislation, case law and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies. Practical and user-friendly, this popular title provides the tax planning solutions that are found from a commercial and tax perspective, but also strike 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. Previous ISBN: 9781847669698HMRC indicated in SP 1/90 that it will first determine who actually controls the company. ... Guidance outlining situations when HMRC will and will not review the residence of a company is available in HMRCa#39;s International Tax Manual inanbsp;...
|Title||:||Tax Aspects of the Purchase and Sale of a Private Company's Shares|
|Author||:||Squire Sanders, Squire Sanders Hammonds Staff|
|Publisher||:||A&C Black - 2013-10-25|