Taxation of Company Reorganisations

Part 1: Fundamentals of Corporation Tax
Chapter 1 - Corporation tax and chargeable gains
Chapters 2 - Stamp Taxes
Chapter 3 - Value Added Tax
Chapter 4 - EU legislation
Part 2: Reorganisations
Chapter 5 - Introduction to reorganisations
Chapter 6 - Reorganisations of share capital
Chapter 7 - Conversion of securities
Part 3: Deemed reorganisations
Chapter 8 - Share-for-share exchanges
Chapter 9 - Exchanges involving qualifying corporate bonds
Chapter 10 - Earn-out
Chapter 11 - Interaction with substantial shareholding exemption
Chapter 12 - Interactions with other legislation
Chapter 13 - Reorganisations : Anti-avoidance and clearances
Chapter 14 - Clearances
Part 4: Reconstructions
Chapter 15 - Introduction to reconstructions
Chapter 16 - Definition of 'reconstruction'
Chapter 17 - Company compromises or arrangements
Chapter 18 - The UK reconstruction reliefs
Part 5 Mergers
Chapter 19 - UK company mergers
Chapter 20 - Cross-border mergers
Part 6: Demergers
Chapter 21 - Introduction to demergers
Chapter 22 - Demergers: legal background
Chapter 23 - Liquidation distributions
Chapter 24 - Exempt distributions
Chapter 25 - "Return of capital" demergers
Chapter 26 - EU cross-border mergers
Part 7: Branch incorporations
Chapter 27 - Incorporation of non-UK branches
Chapter 28 - EU branch incorporations

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Corporation Tax; Business Tax; Company Reorganisations; Restructuring