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Bloomsbury eBooks on mergers and acquisitions

Browse Bloomsbury Core Accounting and Tax Service eBooks on mergers and acquisitions.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Employment

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Accountants Legal Service November 2021

Twenty chapters covering employment law in this time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query. Topics covered include recruitment, employment contracts, pay, discrimination during employment, family friendly arrangements, medical absences, responsibility to employees, trade union matters, business transfers and mergers, termination of employment, dismissal, redundancy, claims against former employees and tribunal claims.

Expanding the company's activities and structuring business acquisitions

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Peter Rayney Tax Planning for Family and Owner-Managed Companies 2021-22 November 2021

A chapter on making a business acquisition, written for anyone who advises or runs a family or owner-managed company. Topics include the final sale contract, structuring an acquisition, outline of trade and asset purchase, basic overview of share purchase, trade and asset purchase - detailed aspects, corporate tax treatment of assets purchased, use of hive-downs, protecting the buyer, warranties, the tax indemnity/tax covenant, CGT treatment of indemnity payments and franchising. 

Share transfers, share buy-backs and company reorganisations/demergers

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Peter Rayney Tax Planning for Family and Owner-Managed Companies 2021-22 November 2021

A chapter giving tax planning advice for company restructuring and share transfers or buy-backs, written for anyone who advises or runs a family or owner-managed company. Topics include gifts of shares, business asset hold-over relief, issue of new shares, purchase of own shares (POS), distribution treatment, capital gains treatment, buy-backs - financing issues, reduction of share capital under the Companies Act 2006, company partitions and demergers. 

Selling the owner-managed business or company

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Peter Rayney Tax Planning for Family and Owner-Managed Companies 2021-22 November 2021

A chapter giving tax planning advice for selling a family or owner-managed company, written for anyone who advises or runs one. It discusses preparing a business for sale, possible sale routes and structures, sale of assets and trade, sale of shares, main CGT rules for share sales, business asset disposal relief, investors' relief, structuring the consideration for a share sale, loan note consideration, earn-out deals, potential application of the Transactions in Securities (TiS) legislation, Enterprise Investment Scheme, CGT deferral relief (in relation to share sales), Seed Enterprise Investment Scheme CGT exemptions, CGT exemption for sale of a controlling shareholding to employee share ownership trust (ESOT), pre-sale tax planning strategies, becoming non-UK resident, use of non-resident trusts and structures and inheritance tax issues post-sale.

Buying or selling a business

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Andrew Needham, St John Price November 2021

This chapter covers VAT in relation to business acquisition and disposal. Part of an accessible guide to VAT, enabling both professionals and non-professionals to confidently grasp current VAT law.

Buying and selling companies

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Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2020-21 November 2021

Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers. Topics covered include company reconstructions and amalgamations, trading losses, capital allowances, restrictions on transfer of deductions, UK Patent Box, European mergers and reconstructions, transactions in securities and clearance procedures.

Capital gains tax reliefs for SMEs and entrepreneurs 2021-22

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Satwaki Chanda, Chris Williams Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2021-22 October 2021

Detailed guidance on the capital gains tax reliefs that may apply on the sale of businesses, business assets, or a gift. The emphasis is on entrepreneurs' relief, EIS, SEIS and social investment relief. Brought up-to-date in line with the Finance Act 2021 and recent new case decisions, this edition includes additional commentary on Business Asset Disposal Relief (BADR), Social Investment Tax Relief (SITR) and transfers of shares to corporate entities.

Business asset disposal relief (formerly entrepreneurs’ relief)

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Satwaki Chanda, Chris Williams Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2021-22 October 2021

A chapter providing detailed guidance on business asset disposal relief (formerly entrepreneurs’ relief), written for small and medium-sized enterprises (SMEs) and entrepreneurs in the UK. Includes information on the reduced lifetime limit and the changes introduced by the Finance Acts 2019 and 2020.

Business asset disposal relief (formerly entrepreneurs' relief)

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Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall Capital Gains Tax 2021-22 September 2021

Expert commentary on the current UK capital gains tax legislation related to business asset disposal relief. Topics covered include: operation of the relief; claiming the relief; shareholders; sole traders; partners; trustees; post-cessation disposals; associated disposals; deferred gains; interaction with other reliefs.

Acquisition of a business

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

Chapter on the capital allowance implications when acquiring a business, including acquisition of shares, acquisition of a trade and company reconstructions without a change of ownership.

Capital gains tax

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Jackie Anderson, Mark McLaughlin Incorporating and Disincorporating a Business April 2021

Chapter containing practical advice on capital gains tax reliefs in relation to incorporating a business or the sale of a business following incorporation. Written for tax practitioners and business proprietors.

UK company mergers

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George Hardy, Fehzaan Ismail, Pete Miller Taxation of Company Reorganisations September 2020

A chapter on mergers of UK companies, in this practical day-to-day guide to the taxation of company reorganisations and reconstructions. Topics covered include merger structures, commercial transactions, reliefs for transferor companies, capital gains reliefs and upstream mergers. Issues relevant to all sizes of transaction or company are covered, bringing the reader up-to-date with a range of legislative changes and new cases.

Taxation of company reorganisations (6th edition)

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George Hardy, Fehzaan Ismail, Pete Miller Taxation of Company Reorganisations September 2020

Aimed at tax advisors, this is a practical day-to-day guide to the taxation of company reorganisations and reconstructions. The fundamentals of corporation tax are explained, followed by detailed sections on reorganisations, deemed reorganisations, reconstructions, mergers, demergers and branch incorporations. Issues relevant to all sizes of transaction or company are covered, bringing the reader up-to-date with a range of legislative changes and new cases.

EU legislation

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George Hardy, Fehzaan Ismail, Pete Miller Taxation of Company Reorganisations September 2020

A chapter on EU legislation that impacts on UK company law and UK tax law, in this practical day-to-day guide to the taxation of commercial reorganisations and reconstructions. In particular, the chapter focuses on the impact of the Consolidating Directive (EU) 2017/1132, the Mergers Directive, the European Companies Statute and the Cross-Border Conversion Directive (EU) 2019/2121 Issues relevant to all sizes of transaction or company are covered, bringing the reader up-to-date with a range of legislative changes and new cases.

Buying and selling private companies and businesses

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Susan Singleton Buying and Selling Private Companies and Businesses 2018

Beswick and Wine step-by-step guide to the sale and purchase process, focusing on key commercial, tax and legal issues that arise from business sales. Primarily designed for solicitors, accountants and corporate financiers involved in private company mergers and acquisitions, it provides example checklists, draft enquiries, letters of disclosure and a specimen completion agenda.

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