Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
Liz Morgan and Catherine Robins partners in Pinsents' Tax Group consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
In the current climate secondary buy-outs of venture-capital-backed companies are becoming increasingly common. Whereas flotation was often previously seen as the most likely way for the Institutions to exit from a company (Oldco) it is now more likely that instead one Institution will exit and another will take its place. Indeed in the case of technology-based companies it is not uncommon for there to be a series of refinancings in a relatively short period. A secondary...
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:
Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
Liz Morgan and Catherine Robins partners in Pinsents' Tax Group consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
In the current climate secondary buy-outs of venture-capital-backed companies are becoming increasingly common. Whereas flotation was often previously seen as the most likely way for the Institutions to exit from a company (Oldco) it is now more likely that instead one Institution will exit and another will take its place. Indeed in the case of technology-based companies it is not uncommon for there to be a series of refinancings in a relatively short period. A secondary...
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:
