In an asset purchase, the buyer purchases only those assets and assumes only those liabilities it wishes to acquire: • sometimes an asset purchase is the purchase of an...
An intra-group reorganisation involves the transfer of group company share capital or group assets between two or more companies in the same corporate group. Reasons for...
A number of employment law issues arise when a business wants to implement a reorganisation. Those issues are both legal and practical and this Practice Note considers...
The pension implications of an intra-group reorganisation will depend largely on the nature of the group’s pension arrangements. Key pension issues usually arise where a...
Broadly speaking, an intra-group reorganisation involves the movement of assets between companies within the same group. The reorganisation may necessitate the creation...
The sale of a company's business can be structured as either: • a sale of the business assets owned by the current owner, including goodwill (an asset sale), or • a sale...
In a share purchase transaction, ownership of the company owning the target business is transferred to the buyer. Unlike an asset purchase, the target company retains its...
Introduction Groups of companies undertake reorganisations for many and varied reasons but, regardless of the reason, those reorganisations will often have an impact on...
FORTHCOMING CHANGE on amendments to FA 1986, s 77A: Finance Bill 2019–20 amends, with effect from Royal Assent, section 77A of Finance Act 1986 (FA 1986) to ensure that...
