Q&As

What are the UK tax issues to consider on the merger of two non-UK companies that own UK residential property (the shareholders are offshore)?

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Published on LexisPSL on 17/01/2018

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • What are the UK tax issues to consider on the merger of two non-UK companies that own UK residential property (the shareholders are offshore)?

What are the UK tax issues to consider on the merger of two non-UK companies that own UK residential property (the shareholders are offshore)?

There are various UK tax issues to consider on the merger of two non-UK companies holding UK residential property.

It is important to understand the precise mechanics of the merger and what assets are being transferred on the merger. It is also important to establish whether there is any consideration for the merger (for example, an issue of shares in the surviving entity to shareholders of the merged entity) or whether any transfer can be said to be by operation of law.

Tax issues

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