Publisher's Synopsis
This practical guide covers tax and commercial considerations, pitfalls and planning opportunities for both the purchaser and vendor of shares. It makes close examination of the enquiries that should be made into a target company's tax affairs, including tax indemnities and warranties.;This edition takes into account recent legislative developments, including: the relevant provisions of the Finance Act 1998' reinvestment relief; foreign exchange rule changes on foreign currency loans; changes to the rule on Enterprise Investment Schemes; extracts from the Revenue's internal guidance manuals.
