Tax Aspects of the Purchase and Sale of a Private Company's Shares

This book brings together the ever-increasing UK legislation, case law, and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies in the UK. Practical and user-friendly, the book provides tax planning solutions that are found from a commercial and tax perspective, and it strikes a happy medium between the buyer's and the seller's expectations. This indispensable guide is essential reading for accountants, lawyers, tax practitioners, directors, shareholders, potential investors, corporate financiers, company secretaries, and all those professionals involved in UK tax, merger, and acquisition planning.