Miller, Hardy and Ismail on Company Reorganisations

Part 1: Fundamentals of corporation tax
Chapter 1: Corporation tax
Chapter 2: Stamp taxes
Chapter 3: Value added tax
Chapter 4: EU legislation

Part 2: Reorganisations
Chapter 5: Introduction to reorganisations
Chapter 6: Reorganisations of share capital
Chapter 7: Conversions of securities

Part 3: Deemed reorganisations
Chapter 8: Share-for-share exchanges
Chapter 9: Exchanges involving qualifying corporate bonds
Chapter 10: Earn-outs
Chapter 11: Interaction with substantial shareholding exemption
Chapter 12: Interactions with other legislation
Chapter 13: Reorganisations: Anti-avoidance and clearances
Chapter 14: Clearances

Part 4: Reconstructions
Chapter 15: Introduction to reconstructions
Chapter 16: Definition of 'reconstruction'
Chapter 17: Company compromises or arrangements
Chapter 18: The UK reconstruction reliefs

Part 5: Mergers
Chapter 19: UK company mergers
Chapter 20: Cross-border mergers

Part 6: Demergers
Chapter 21: Introduction to demergers
Chapter 22: Liquidation distributions
Chapter 23: Exempt distributions
Chapter 24: 'Return of capital' demergers
Chapter 25: EU cross-border demergers

Part 7: Branch incorporations
Chapter 26: Incorporation of non-UK branches
Chapter 27: EU branch incorporations
Chapter 28: Pillar Two

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Corporation Tax; Business Tax; Company Reorganisations; Restructuring