دانلود کتاب Tax Aspects of Buying and Selling Companies (Hawksmere Report)

فهرست مطالب :

Acknowledgement......Page 5
The author......Page 6
1: Introduction......Page 12
2: Taxation issues......Page 17
3: Sale of assets or sale of shares?......Page 29
4: Inland Revenue clearances and anti-avoidance in general......Page 41
5: Advising the purchaser......Page 54
6: Protecting losses......Page 57
7: Warranties and indemnities......Page 61
8: Case study: A corporate vendor......Page 66
9: Hive downs and management buy-outs......Page 77
Appendix 1: Summary of IR20......Page 83
Appendix 2: Stock dividend scheme......Page 89
Appendix 3: Impact of pre-sale dividend......Page 93
Appendix 4: Using loan notes......Page 97
Appendix 5: Deferred consideration......Page 99
Appendix 6: Taxation of the income of discretionary trusts......Page 102
Contents......Page 7