Taxation of Companies and Company Reconstructions (5 Rev ed)

This corporate tax work has been revised and updated in order to include new chapters on transfer pricing, restrictive covenants, patents and break-up bids.

Additionally, the 1989 changes to CGT groups are considered, together with European Economic Interest groupings and gift aid.

The emphasis between taxes is emphasized throughout.

The text has been divided into three sections which explore the principles of corporate taxation, groups and consortia, and company reconstructions.