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Private Equity

 
In the second of two Back to Basic articles on private equity Michael Bell and Vicki Carr Tax Practice Osborne Clarke discuss the main tax issues for the private equity house and lenders
 
The first private equity Back to Basics article (The Tax Journal Issue 870 29 January 2007) dealt with the tax issues for management and focused on the issues that regularly arise. This second article likewise focuses on the issues that we see regularly in private equity transactions but this time we consider the issues for the private equity house (VC) and lenders.
 
Fundamentally the VC and lenders seek to protect and in the case of the VC grow their investments. They will want to ensure that Newco operates...

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