Taxation of Company Reorganisations

Dave Wright, Tax and Accountancy Publisher

October 5, 2020

The Sixth Edition of Taxation of Company Reorganisations is now live for subscribers to UK Tax.

This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following:

  • Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017
  • Changes to EIS, SEIS and VCT investment schemes in FA 2018
  • The introduction of LBTT in Scotland and LTT in Wales
  • Stamp duty changes proposed for FA 2020
  • Enhanced material on the taxation of goodwill and loan relationships on a reorganisation

Cases updated since the last edition include:

  • Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992)
  • Hancock [2019] 1 WLR 3409 (Supreme Court decision)
  • Trigg [2018] EWCA Civ 17 (Court of Appeal decision)