Diane Elliott (BDO) provides a guide to the simple practical steps which can assist in agreeing a valuation with HMRC
Secondary liabilities can present a significant concealed tax risk for a purchaser when acquiring a UK corporate target. Due to the wide reach of the provisions, a diligence review of target entities alone will often not identify all the potential tax risks. Mark Boyle and Joe Grehan (EY) provide this practice guide on steps to take to mitigate these risks
For any transaction involving bonds or notes, there are a number of potential difficulties that may arise, which may include issues involving stamp taxes, VAT, withholding tax, FATCA, and the tax treatment of the bond issuer and bondholders. Eloise Walker and Abigail McGregor provide a handy practice guide for advisers
Natasha Kaye and Jacob Gilkes consider the EIS and stamp duty provisions which apply when introducing a new holding company
Eloise Walker and Natalie Stoter consider some practical problems in M&A tax deeds in light of recent litigation.
Bradley Phillips and Perminder Gainda explain the tax implications of the different types of demerger structures that UK companies typically adopt to split their activities into two or more separate companies, along with a worked example