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European M&A

Iain Kerr, Director, M&A Tax, KPMG LLP (UK), and Allan Rippon, Partner, McGrigors LLP, consider cross-border mergers and transfers of businesses and how they may be used in an M&A context

 
Iain Kerr Director M&A Tax KPMG LLP (UK) and Allan Rippon Partner McGrigors LLP consider cross-border mergers and transfers of businesses and how they may be used in an M&A context
 
Since December 2007 it has become easier to merge UK companies into EEA companies and EEA companies into UK companies.
 
New UK tax reorganisation reliefs have been introduced that may apply to such mergers to make them tax-neutral. In addition the same tax reorganisation reliefs apply for cross-border transfers of businesses hence extending the previous tax reliefs which only...

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