基本説明
Includes all the latest legislative developments, including the Enterprise Act 2002.
Full Description
This is a practical, up to the minute, user friendly, step by step guide to the buying and selling of insolvent businesses. The book comprises of authoritative commentary from legal, tax and accountancy experts and will provide practitioners, whatever their level of experience, with information and answers on the subject of buying and selling insolvent businesses. It is also a positive alternative to heavyweight, expensive texts. Easily accessible, it appears in a single portable volume with supporting relevant information. Includes all the latest legislative developments, including the Enterprise Act 2002.It is an essential guide for individuals, as well as professional advisors, who are planning to buy a company, which is either formally insolvent or close to formal insolvency. Potential purchasers will, as a result of reading this text, come to understand the different stages in the acquisition process. The book will also enable a purchaser to evaluate the proposed acquisition and it also provides forewarnings of likely problems. Useful pointers, as well as pitfalls are duly highlighted. Issues arising from both the vendor's and the purchaser's perspective are also considered.Importantly, pensions, VAT, IP, liability and warranties, diligence and position of secured lenders are covered alongside the latest legislative developments.
Contents
"1. IntroductionReasons for companies failing;3. Employees;4. Intellectual property, Goodwill, Data protection;5. Stock, retention of title;6. Debtors, set-off;7. Real property;8. Work in progress, customer contracts;9. Tax, stamp duty, tax losses;10. Post-integration matters;11. Other interested parties;12. The final contract;13. Appendices:14. Sale contract;15. Checklists;16. Employee compromise agreement;17. Assignment of Intellectual Property;18. Assignment of Goodwill;19. Licence to occupy;20. Assignment of lease;21. Novation agreement of customer contract."