CTA; share for share/reorganization content

Didn't find your answer?

So I'm starting the CTA exams and I was wondering if anyone would be able to point me in the right direction off the top of their heads.

One thing I'd like to add to my skill set is company reorganizations and share for share exchange (particularly holding company's acquiring trading company's) and the associated implementation of work and clearances that are required from HMRC.

Has anyone done CTA and come across this subject and what advanced technicals and application and skills papers did you come across them in?

Thanks in advance.

Replies (8)

Please login or register to join the discussion.

avatar
By Postingcomments
23rd Feb 2024 11:08

Are you looking for information about the rules that apply in the US?

Thanks (1)
Replying to Postingcomments:
avatar
By IIRhysMII
23rd Feb 2024 11:28

No sorry, UK.

Thanks (0)
avatar
By leeanthonyblackshaw
23rd Feb 2024 11:15

Seek out books, articles and lecture notes from the two Pete(r)s - Rayney and Miller

Thanks (0)
avatar
By Taxguy96
23rd Feb 2024 11:31

Being honest, I didnt find the CTA massively helped with those aspects, what it did teach me was how to read and use the legislation. Courses/books/articles from Pete Miller and Philip Ridgway have been the most useful sources for me alongside exposure to transactions in practice

Thanks (0)
Replying to Taxguy96:
avatar
By IIRhysMII
23rd Feb 2024 11:39

Thanks. Obviously practical experience is the only way to really get used to it but I want some theoretical understanding before pursuing any work like this.
Does CTA at least cover theory of those topics? I'll keep an eye out for the other resources you mention though.

Thanks (0)
Replying to IIRhysMII:
avatar
By Taxguy96
23rd Feb 2024 13:07

To be fair I did the joint ACA-CTA pathway so only actually did the OMB and Individuals papers, perhaps the TOMC may cover it.

We touched on certain elements, but I didnt feel like I gained a deep understanding. Good luck with the exams, they were tough!

Thanks (1)
paddle steamer
By DJKL
23rd Feb 2024 17:07

Tolley do a book

https://www.wob.com/en-gb/books/pete-miller/taxation-of-company-reorgani...

Taxation of Company Reorganisations
by Pete Miller
Reviews:

£159.49

I have the book (we are doing one at the moment) but cannot really comment on its worth or otherwise because it is all led by our outside accountants who have forgotten more than I will ever grasp from the book, so I merely use it to refer to matters they have raised.

Thanks (0)
avatar
By HowLongIsAPieceOfString
26th Feb 2024 17:42

Yes, taxation of larger companies and groups.

Thanks (0)