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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

Division D6.4 Takeovers, mergers, demergers, buyouts and other transfers

Corporate tax

Division D6.4 Takeovers, mergers, demergers, buyouts and other transfers

D6.401 Takeovers, mergers etc—overview
D6.402 Administration—warranties and indemnities on takeovers, mergers etc
D6.405 Typical form of a takeover or merger
D6.406 Takeover or merger under a scheme of arrangement
D6.407 Section 181 merger
D6.407A Tax treatment of different forms of consideration on a takeover or merger
D6.411 Deferred consideration on a takeover
D6.412 Destinations for rewritten material
D6.420 Demergers—overview
D6.421 Exempt demerger—tax implications
D6.422 Exempt demerger—conditions
D6.423 Exempt demerger—chargeable payments
D6.424 Exempt demerger—returns and information
D6.425 Demerger by reduction of capital—tax implications
D6.426 Demerger by reduction of capital—conditions
D6.427 Demerger by Insolvency Act liquidation—tax implications
D6.428 Demerger by Insolvency Act liquidation—conditions
D6.429 Administration—clearance procedure for a demerger
D6.435 Management buyout—overview
D6.436 Management buyout—vendor tax position
D6.437 Management buyout—vendor tax position on a part disposal of the business
D6.438 Management buyout—purchaser tax position
D6.439 Management buyout—employment-related and restricted securities
D6.440 Management buyout—other tax considerations
D6.441 Administration—clearance applications for a management buyout
D6.443 Company taxation following a management buyout
D6.450 Scheme of reconstruction involving a transfer of a business
D6.452 Destinations for rewritten material
D6.460 Company purchase schemes—overview
D6.461 Company purchase scheme—conditions
D6.463 Company purchase scheme—collection of tax
D6.464 Company purchase schemes—administration

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