| book details |

Taxation of Company Reorganisations

By (author) Pete Miller, By (author) George Hardy, By (author) Fehzaan Ismail

| on special |

normal price: R 10,911.95

Price: R 10,365.95

| add to trolley |

| book description |

Taxation of Company Reorganisations is one of the leading commentaries in the UK on dealing with all aspects of reorganising of restructuring a company. Readers will benefit from the practical expertise of the authors, led by Pete Miller of Jerroms Miller and George Hardy and Fehzaan Ismail both of Ernst and Young, gained in the course of over 50 years of practical experience dealing with corporate tax transactions for clients all sizes. The book contains expert guidance on a variety of topics, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The commentary includes analysis of key cases and is supported by a series of easy to follow diagrams and flowcharts to support key points. The new edition brings the commentary up to date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No. 2) Act 2023; and relevant new guidance from HMRC including the unallowable purpose rules. A number of important new cases are also discussed, including the following: - Euromoney Institutional Investor PLC (FT): Anti-avoidance on exchange of shares - Gallaher (various including UT and CJEU): intra-group transactions and EU law - Kavanagh (FT): Holding shares on trust - Blackrock (UTT): deductability of interest on a intra-group loan - Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test - Altrad Services (UT): disclosed avoidance scheme - M Group Holdings (FTT): substantial shareholding exemptions This title is included in both the Gold and Platinum Online Tax Services.

| product details |

| other options |

| back |

| your trolley |

To view the items in your trolley please sign in.

| sign in |

| specials |

Bonsai Success in Southern Africa

Carl Morrow
Paperback / softback
160 pages
was: R 320.95
now: R 288.95
Stock is usually dispatched in 6-12 days from date of order

In this uniquely Southern African book, Carl Morrow and Keith Kirsten guide readers step by step into the magical realms of bonsai as a hobby, horticultural practice and art form.

| more |

| add to trolley |

The Ballerina and the Bull: Anarchist Utopias in the Age of Finance

Johanna Isaacson
Paperback / softback
288 pages
was: R 306.95
now: R 275.95
This title will take longer to obtain, and should be delivered in 6-8 weeks

Our moment has seen the resurgence of an anarchist sensibility, from the uprisings in Seattle in 1999 to the Occupy movement of 2011.

| more |

| add to trolley |

Fifteen Dogs

AndrÃ© Alexis
Paperback / softback
176 pages
was: R 280.95
now: R 252.95
Available from overseas. Dispatched in aprox 4-8 weeks as local supplier is out of stock

A pack of dogs are granted the power of human thought - but what will it do to them? A surprising and insightful look at the beauty and perils of consciousness.

| more |

| add to trolley |