{"product_id":"miller-hardy-and-ismail-on-pete-miller-9781526529657","title":"Miller, Hardy and Ismail on Company Reorganisations","description":"\u003cp\u003eNow in its \u003cb\u003e7th Edition\u003c\/b\u003e, Miller, Hardy and Ismail on Company Reorganisations (previously Taxation of Company Reorganisations), is an essential reference source for tax advisers that covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eA variety of topics are discussed, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The new edition brings the commentary up-to-date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No.2) Act 2023; and relevant new guidance from HMRC. There is also a new Chapter on the multinational top-up tax and domestic top-up tax provisions as these apply to reorganisations. \u003cp\u003e\u003c\/p\u003eA number of important new cases are also analysed, including the following: \u003cbr\u003e- \u003ci\u003eEuromoney Institutional Investor PLC (FT)\u003c\/i\u003e: Anti-avoidance on exchange of shares\u003cbr\u003e- \u003ci\u003eGallaher (various including UT and CJEU)\u003c\/i\u003e: intra-group transactions and EU law\u003cbr\u003e- \u003ci\u003eKavanagh (FT): Holding shares on trust\u003c\/i\u003e\u003cbr\u003e- \u003ci\u003eBlackrock (UTT)\u003c\/i\u003e, \u003ci\u003eOxford Instruments (FTT), and Kwik Fit Group Ltd (UT)\u003c\/i\u003e: unallowable purpose test\u003cbr\u003e- \u003ci\u003eAltrad Services (UT)\u003c\/i\u003e: disclosed avoidance scheme\u003cbr\u003e- \u003ci\u003eM Group Holdings (FTT): \u003c\/i\u003e substantial shareholding exemptions \u003cp\u003e\u003c\/p\u003e\u003cb\u003ePete Miller\u003c\/b\u003e is the Head of Corporate Tax at Jerroms Miller, a specialist tax advisory formed by the merger of the corporate transaction tax team of Jerroms and The Miller Partnership (which Pete founded in 2011). \u003cp\u003e\u003c\/p\u003e\u003cb\u003eGeorge Hardy \u003c\/b\u003eis a retired partner of Ernst \u0026amp; Young, where he specialized in financial services. He is now researching a book on the philosophical foundations of AI . \u003cp\u003e\u003c\/p\u003e\u003cb\u003eFehzaan Ismail \u003c\/b\u003eis a Partner in EY's International Tax and Transaction Services team and advises clients in the Financial Services sectors.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Pete Miller,George Hardy,Fehzaan Ismail\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1526529653\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781526529657\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Tottel Publishing\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 05\/07\/2026\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 752\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.00lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.00d","brand":"Pete Miller","offers":[{"title":"Paperback","offer_id":48453759664383,"sku":"9781526529657","price":245.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_92bba79f-3c6a-432a-b2df-abde9eb21d9a.jpg?v=1777302145","url":"https:\/\/www.whiterainbookhouse.com\/products\/miller-hardy-and-ismail-on-pete-miller-9781526529657","provider":"WR Book House","version":"1.0","type":"link"}