Tolleys Taxation In Corporate Insolvency And Rescue

A unique guide to the taxation of companies in liquidation, receivership or administration, and those making voluntary arrangements. Examines the tax position of the insolvent company, its creditors and shareholders, and the Crown Invaluable tax planning suggestionsNew for the fifth edition, full coverage of the new Enterprise Act 2002 which makes fundamental changes to this area. Also, a full update of existing contents, up to and including Finance Act 2003.