Emma Perez

Director, Squire Patton Boggs

Emma Perez's practice includes advising on a wide range of taxation issues relating to private mergers and acquisitions, company reorganisations and private equity transactions. In addition, Emma regularly advises on employment tax and employee benefits, and the drafting and implementation of a variety of equity-based employee incentive arrangements.

Representative experience:

Acting for UK companies and private equity funds on the tax aspects of corporate acquisitions and disposals, as well as the tax efficient structuring of such transactions.
Providing pre-sale tax planning for vendors of private companies.
Acting for companies on the implementation and operation of employee share incentive schemes.
Advising on the tax-efficient restructuring of corporate groups.

Contributed to

3

Key tax considerations in an asset sale

Practice Notes

This Practice Note outlines the main tax considerations relevant to the sale of a business by way of an asset sale between two unrelated companies chargeable to UK corporation tax. It covers how the consideration is apportioned, whether the business sale will be treated as a transfer of a going concern (TOGC) for value added tax (VAT) purposes and the tax impact of the sale of the various types of assets being sold as part of the business. This Practice Note was produced in partnership with Emma Perez of Squire Patton Boggs (UK) LLP.

Tax

Tax issues on deferred consideration and asset sales

Practice Notes

This Practice Note summarises the key tax issues relevant to an asset sale or the sale of a business, where any part of the consideration is deferred or contingent. Specific capital gains tax and stamp tax rules apply to deferred or contingent consideration. This Practice Note was produced in partnership with Emma Perez of Squire Patton Boggs (UK) LLP.

Tax

Questions relevant for an asset sale—tax issues—checklist

Checklists

This Checklist sets out a list of questions that a tax lawyer or a tax adviser could use to ascertain information that will be relevant to determining the tax implications of an asset sale or a business sale. This Checklist was produced in partnership with Emma Perez of Squire Patton Boggs (UK) LLP.

Tax