– see also Demergers

Allotment of shares, stamp duty exemption

Case Law – R. v. Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc. [1986] BTC 8,076 ; R. v. Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc. [1987] BTC 8,024

Authorised investment funds, tax elected funds

Commentary – Tax Reporter ¶782-550

Authorised unit trusts

– see Unit trust schemes

By acquisition

Case Law – Euro Park Service v Ministre des Finances et des Comptes publics (Case C-14/16) [2017] BTC 5

Class 1B contributions

Commentary – Tax Reporter ¶1013-025

Consequences of

Commentary – Quick Overview ¶36310

Distributions as part of

Legislation/Regulatory – CTA2010 s. 1031

Enterprise investment scheme and business expansion scheme companies

Commentary – Tax Reporter ¶568-250

European Company

– see European cross-border mergers

Exchange of shares, EU law

Case Law – Leur-Bloem v. Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2 (Case C-28/95). [1997] BTC 504

Expansion of trading activities

Commentary – Tax Reporter ¶202-625
HMRC Guidance – BIM80615
Case Law – (1) GEORGE HUMPHRIES & CO. (A FIRM) v. COOK (H.M. INSPECTOR OF TAXES) (2) GEORGE HUMPHRIES (TRADING AS GEORGE HUMPHRIES & CO.) v. COOK (H.M. INSPECTOR OF TAXES) ; (1) Jeffrey (H.M. Inspector of Taxes)Rolls-Royce, Ltd. (2) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (3) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (4) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. ; Cannon Industries, Ltd. v. Edwards (H.M. Inspector of Taxes) ; H. & G. KINEMAS, LTD. v. COOK (H.M. INSPECTOR OF TAXES) ; SPIERS AND SON, LIMITED v. OGDEN (H.M. INSPECTOR OF TAXES). ; THE CANNOP COAL CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; THE FULLWOOD FOUNDRY COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; THE HOWDEN BOILER AND ARMAMENTS COMPANY, LIMITED v. STEWART (H.M. INSPECTOR OF TAXES). ; VALLAMBROSA RUBBER CO., LTD., v. FARMER (Surveyor of Taxes).

Freedom of establishment, losses incurred by subsidiary

Case Law – Re A Oy (Case C-123/11). [2013] BTC 671

Gifts subject to reservation

Commentary – Tax Reporter ¶614-650

Groups of companies

Commentary – Tax Reporter ¶741-360

Groups, post and pre-appointed day cases

Legislation/Regulatory – TCGA92 s. 181

Leases

Legislation/Regulatory – ESC D42

Old businesses cease and new business commences

Commentary – Tax Reporter ¶289-990

One business continues and the other(s) cease

Commentary – Tax Reporter ¶290-020

Partnerships

Legislation/Regulatory – SP 9/86 ; SP D12

Previous businesses continue as a merged joint business

Commentary – Tax Reporter ¶290-005

Tonnage tax

Commentary – Tax Reporter ¶793-040

Transfer of tax losses, valid commercial reasons

Case Law – Foggia – Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais (Case C-126/10). [2013] BTC 339

Venture capital trusts

Further share issues, time allowed to invest money

Legislation/Regulatory – SI 2004/2199 reg. 14

Generally

Commentary – Tax Reporter ¶326-340 ; Quick Overview ¶8400
Legislation/Regulatory – ITA2007 s. 321-325 ; SI 2004/2199 reg. 9

Procedure for Commissioners' approval

Legislation/Regulatory – SI 2004/2199 reg. 10-13

Within Europe

– see European transfers and mergers