Taxation of Company Reorganisations

Taxation of Company Reorganisations

By Pete Miller and George Hardy
Published by Tottel Publishing Co
Soft cover 450 pages price £94.95

Company reorganisations or reconstructions are one of those things which usually spring on you out of the blue. A client suddenly comes to you to say that he wants to sell the business or he plans a management buyout or he must get rid of Uncle George because he is a terrible nuisance these days. If you are really unlucky the client will have firm ideas about how he wants to do it and almost certainly these ideas will not work. As all tax advisers know there are cases where you would not have thought that what you have is a reorganisation but in tax terms that is what you have so you have hoops to jump through...