Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Miller, Hardy and Ismail on Company Reorganisations

Miller, Hardy and Ismail on Company Reorganisations

Miller, Pete
Hardy, George
Ismail, Fehzaan

Paperback

Investing & FinanceGeneral Law

PREORDER - Expected ship date October 29, 2026

ISBN10: 1526529653
ISBN13: 9781526529657
Publisher: Tottel Publishing
Published: Oct 29 2026
Pages: 832
Weight: 1.00
Height: 1.00 Width: 6.14 Depth: 9.21
Language: English

Now in its 7th Edition, Miller, Hardy and Ismail on Company Reorganisations (previously Taxation of Company Reorganisations), is an essential reference source for tax advisers that covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions.

A variety of topics are discussed, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The new edition brings the commentary up-to-date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No.2) Act 2023; and relevant new guidance from HMRC. There is also a new chapter on the multinational top-up tax and domestic top-up tax provisions as these apply to reorganisations.

A number of important new cases are also analysed, including the following:

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