Private Company Share Sale Manual

This transaction-based manual guides practitioners through the various stages, in chronological order, of a company sale and acquisition. It deals comprehensively with such issues as advantages over a business sale, sale formats including 'earn outs' and investigating the target. Regarded as a leading reference work on the subject, this book has been revised to take into account the latest developments in the area. To enhance its practicality, the author has added to the already numerous checklists, and provides a fuller consideration of management buy-outs. Takes full consideration of: changes effected by the Finance Acts 1991,1992, 1993 and 1994, together with the impact of the Chargeable Gains Tax 1992; recent case law, in particular cases considering the transfer of assets out of a company and lock-out agreements; recent important Inland Revenue Press Releases; interest relief, retirement relief and new roll-over relief; new accounting provisions for mergers and acquisitions.
 
This transaction-based manual guides practitioners through the various stages, in chronological order, of a company sale and acquisition. It deals comprehensively with such issues as advantages over a business sale, sale formats including 'earn outs' and investigating the target. Regarded as a leading reference work on the subject, this book has been revised to take into account the latest developments in the area. To enhance its practicality, the author has added to the already numerous checklists, and provides a fuller consideration of management buy-outs. Takes full consideration of: changes effected by the Finance Acts 1991,1992, 1993 and 1994, together with the impact of the Chargeable Gains Tax 1992; recent case law, in particular cases considering the transfer of assets out of a company and lock-out agreements; recent important Inland Revenue Press Releases; interest relief, retirement relief and new roll-over relief; new accounting provisions for mergers and acquisitions.