Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.
Whilst fully appreciating that commercial drivers will usually dictate the timing of a sale the tax implications for sellers are also a significant factor to consider in determining when to sell a company to achieve optimum tax efficiency. In this article we address the main tax considerations for UK corporate sellers and the related timing constraints.
Throughout the article we refer to a UK corporate seller as a corporate seller and the company being sold as a target company.
Some of the main tax considerations for a corporate seller which can have timing implications are:
whether the substantial shareholding exemption (SSE) is available;
potential tax de-grouping charges; ...
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Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.
Whilst fully appreciating that commercial drivers will usually dictate the timing of a sale the tax implications for sellers are also a significant factor to consider in determining when to sell a company to achieve optimum tax efficiency. In this article we address the main tax considerations for UK corporate sellers and the related timing constraints.
Throughout the article we refer to a UK corporate seller as a corporate seller and the company being sold as a target company.
Some of the main tax considerations for a corporate seller which can have timing implications are:
whether the substantial shareholding exemption (SSE) is available;
potential tax de-grouping charges; ...
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:
