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Book Review

 
Philip Ridgway of Temple Tax Chambers reviews Taxation of Company Reorganisations (2nd ed.) by Pete Miller and George Hardy. Tottel Publishing 517pp ISBN 13 978 84766 130 2
 
The first edition of Taxation of Company Reorganisations established itself a san indispensible guide for those advising on s 110 reconstructions demergers and the like. The second edition takes account of changes in the law since the first edition and has an additional four chapters on EU legislation schemes of arrangement UK company mergers and cross-border mergers.
 
The book has a clear logical structure beginning with the basic provisions dealing with reorganisations conversion of securities and share exchanges before moving onto anti-avoidance and clearances. The second part of the book deals with reconstructions ...

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