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For a complete, practical guide to the law, taxation and procedure of acquiring shares in private companies and business assets, practitioners need look no further than this leading text. This edition has been thoroughly revised and updated by a leading practitioner and her team of writers to take on board changes in law and practice since the last edition. Major updates include the expansion of the environmental section, to reflect the impact of relevant EC legislation, the Environment Act 1995 and more. A new chapter on Capacity has been added, the Auction Sales section has been expanded, and the chapter on Pensions has been completely rewritten to take account of legislative changes post-1996. Just some of the further revisions include those concerning: Cross-border issues, EC merger control changes and effects of the new Competition Act Tax changes arising from the new CGT regime Impact of the TUPE consultation paper Implications of FSMA IT issues in an asset purchase New and updated precedents and checklists