Commentary

D6.401 Summary of takeover, merger etc type

Corporate tax
Corporate tax | Commentary

D6.401 Summary of takeover, merger etc type

Corporate tax | Commentary

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

For updates affecting this Division please see Part D0 Updates

Takeovers, mergers etc—overview

D6.401 Summary of takeover, merger etc type

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 for tax purposes.

The following transactions are discussed in this division:

  1.  

    (a)     takeovers/mergers (ie where one company acquires the shares of another, D6.405–D6.411)

  2.  

    (b)     demergers (D6.420–D6.429), both statutory and non-statutory forms

  3.  

    (c)     management buyouts (D6.435–D6.443), and

  4.  

    (d)     other forms of trade/business

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