Market leading insight for tax experts
View online issue

Practice guide: UK companies listing in the US

Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.

Why might a UK company seek a US listing of its shares? For an established group with a primary listing in London a secondary listing in the US could be a means of access to a new pool of capital or possibly a consequence of the acquisition of a US company through a share-for-share exchange. A growing biotech or IT company deciding where to float might be attracted by the perception of greater investor appetite and more attention from analysts. Or perhaps a US listing might be a consequence of a redomiciliation or an ‘inversion’ transaction (see the boxed text on page 16) influenced by the advantages...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top