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Cover Art
Author Davis, Anthony C. R.

Title Taxation in corporate insolvency and rescue : a practical guide to the taxation of insolvent companies, their creditors and shareholders, and of company rescues / by Anthony Davis ; with a chapter on Compliance contributed by Steve Martins.

Published Haywards Heath, West Sussex : Bloomsbury, [2009]


Location Call No. Status
 UniM Law  KM 336.492 A1 DAVI    AVAILABLE
Edition 6th ed.
Physical description xlvii, 326 pages ; 23 cm
Notes Previously published as Tolley's taxation in corporate insolvency and rescue by Tottel Publishing, 2003.
Includes index.
Contents 1. Introduction and description of insolvency procedures -- 2. Crown set-off -- 3. Income and corporation tax in administrative receivership -- 4. Income and corporation tax in administration and liquidation (1)--the legal and tax framework -- 5. Income and corporation tax in administration and liquidation (2)--detailed aspects -- 6. Company arrangements and moratoria -- 7. VAT in administrative receivership, administration and liquidation -- 8. Taxation of shareholders, creditors, guarantors etc. -- 9. Some other insolvency procedures -- 10. International element -- 11. Compliance -- 12. Company rescues -- Appendix.
Summary This book "provides comprehensive and detailed 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, and 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'. This unique guide explains the basics of insolvency law for tax practitioners and covers the tax position in detail. ... [It] sets out the different UK insolvency procedures and options for restructuring indebted companies, and then describes the tax complications which can arise, in respect of direct taxes and VAT. It also looks at the UK tax implications from an international perspective."--Cover.
Other author Martins, Steve.
Davis, Anthony C. R. Tolley's taxation in corporate insolvency and rescue.
Subject Bankruptcy -- Great Britain.
Corporation law -- Great Britain.
Corporations -- Taxation -- Great Britain.
ISBN 9781845921934 (paperback)