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Mergers and Acquisitions

Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions

 
Continuing our series of basic informative articles Bradley Phillips and Matthew Desborough-Hurst both of Herbert Smith cover mergers and acquisitions
 
In this article we look at some of the main tax consequences of effecting mergers and acquisitions of companies. The most common ways of structuring such transactions are listed below and may combine more than one of these features. We consider each of these below:
 
●     sale for cash;
 
●     share-for-share exchanges;
 
●     acquisitions for loan notes;
 
●     acquisitions involving deferred consideration and earn-outs;
 
●     acquisitions and mergers by a Companies Act scheme of...

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