Taxation in Corporate Insolvency and Rescue 6/ed
Written By Anthony Davis
This comprehensive and detailed book provides information on the UK tax implications when a company becomes insolvent and has to be rescued or enters into a formal insolvency process. It covers the tax aspects of companies in liquidation, administration, different forms of receivership, those making voluntary arrangements and the tax consequences for their creditors, shareholders, landlords and guarantors. It also covers the implications for a company and its creditors of restructuring debt, hive-downs and 'pre-packs'.
Taxation in Corporate Insolvency and Rescue 6/ed explains the basics of insolvency law for tax practitioners and covers the tax position in detail. It will be useful for insolvency practitioners as well as tax professionals, lawyers and accountants involved in this highly complex area.
This latest sixth edition has been substantially rewritten to cover all the new legislation and case law developments up to and including the Corporation Tax Act 2009 and the Finance Act 2009.
Included in the new edition
Recent tax and insolvency case law and changes to the loanReferences updated to the Corporation Tax Act 2009Covers administrations and international developments since enactment of the Enterprise Act 2002UK tax implications of the European Regulation on Insolvency and the United Nations Model Law on cross-border insolvencyDirect taxes, international tax issues and VAT coverageLegislation updated to the Finance Act 2009Contents list
Chapter 1: Introduction and Description of Insolvency Process Chapter 2: Crown Set-off Chapter 3: Income and Corporation Tax in Administrative Receivership Chapter 4: Income and Corporation Tax in Administration and Liquidation (1) - The Legal and Tax Framework Chapter 5: Income and Corporation Tax in Administration and Liquidation (2) - Detailed Aspects Chapter 6: Company Arrangements and Moratoria Chapter 7: VAT in Administrative Receivership, Administration and Liquidation Chapter 8: Taxation of Shareholders, Creditors, Guarantors and other Third Parties Chapter 9: Some Other Insolvency Procedures Chapter 10: International Element Chapter 11: Compliance Chapter 12: Company RescuesTake full advantage, order your copy of this essential book TODAY.
Bibliographic detail
ISBN/ISSN: 1845921933
ISBN 13 Digit: 978 1 84592 193 4
Publication Date: Nov-09
Format: Paperback
Availability: In print
List price: £145