John Holt and Callum Grant (PwC UK) summarise the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses.
The start of 2022 has seen no let-up in the record trends in M&A activity seen last year. As the deals market continues at a pace it’s a good time to reflect on the key taxation considerations of the deal process today. This article summarises the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses. These often possess a number of unique tax complexities that challenge the role of the tax adviser. This article explores these challenges from both a due diligence and structuring angle. These two workstreams often run in parallel with due diligence findings shaping the final acquisition structure. For convenience each will be considered in turn.
Due diligence fundamentals
Scoping
Tax...
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John Holt and Callum Grant (PwC UK) summarise the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses.
The start of 2022 has seen no let-up in the record trends in M&A activity seen last year. As the deals market continues at a pace it’s a good time to reflect on the key taxation considerations of the deal process today. This article summarises the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses. These often possess a number of unique tax complexities that challenge the role of the tax adviser. This article explores these challenges from both a due diligence and structuring angle. These two workstreams often run in parallel with due diligence findings shaping the final acquisition structure. For convenience each will be considered in turn.
Due diligence fundamentals
Scoping
Tax...
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:
