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Recovery of VAT on share acquisitions

Recovery of VAT on share acquisitions
Published on: 26 February 2013
Published by: LexisPSL
  • Recovery of VAT on share acquisitions
  • Original news
  • What did the Court of Appeal decide?
  • Was there anything surprising in the judgment?
  • What are the implications of the judgment for VAT recovery on mergers and acquisitions transactions?
  • What lessons should be learned by anyone using a special purpose vehicle to acquire a target company?

Article summary

Tax analysis: How should companies approach the recovery of VAT on fees incurred in connection with share acquisitions? Clive Jones, head of the London tax group at Eversheds, explores the implications of the Court of Appeal’s approach in the recent case of BAA Ltd. or take a trial to read the full analysis.

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