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Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.4 Takeovers, mergers, demergers, buyouts and other transfers /Summary of takeover, merger etc type / D6.401 Takeovers, mergers etc—overview

D6.401 Takeovers, mergers etc—overview

Corporate tax

For updates affecting this Division please see Part D0 Updates

Summary of takeover, merger etc type

D6.401 Takeovers, mergers etc—overview

This division details the tax implications arising from corporate takeovers, mergers, demergers, and management buyouts. Although not necessarily company reorganisations in the strict sense (see D6.101), these transactions may involve reorganisations

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

A1.810 Limitation

E4.622 Vans—main rules

E8.271 Liability for Class 1A contributions

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation