Corporate transactions

Corporate transactions guidance:

A company applying for admission to trading on AIM (AIM admission) must meet the requirements of the AIM Rules for Companies (AIM Rules) as well as complying with: • the...

Practice Note

A business can be acquired by one of two methods: an asset purchase or a share purchase. The two types of transaction are fundamentally different in their nature and...

Practice Note

Auction processes play an important role in particular industries, for example, in the private equity industry or in government privatisations, or in large value...

Practice Note

Auction processes play an important role in particular industries, for example, in the private equity industry, in government privatisations, or in large value...

Practice Note

This Practice Note is about capital allowance-related pre-contract enquiries on a property transfer. It applies to the grant of a new property interest (eg a lease) as...

Practice Note

This Practice Note sets out how the capital allowances rules interact with the rules relating to: • capital gains tax, including corporation tax on chargeable gains (CGT)...

Practice Note

FORTHCOMING CHANGE relating to a corporate capital loss restriction: Finance Bill 2019–20 will introduce a corporate capital loss restriction (CCLR), limiting companies’...

Practice Note

Entrepreneurs' relief is a capital gains tax (CGT) relief designed to encourage individuals to set up and expand their own businesses. Provided that the conditions are...

Practice Note

When a person buys the share capital of a company, the transaction will often be referred to as: • a completion accounts deal • an accounts date deal, or • a locked box...

Practice Note

This Practice Note provides an overview of issues that are likely to be encountered by an English lawyer when advising a seller or a buyer in a cross-border private M&A...

Practice Note

The rules dealing with depreciatory transactions and dividend stripping are anti-avoidance provisions. They target the artificial transfer of value out of a company by...

Practice Note

FORTHCOMING CHANGES: Following the Patient Capital Review in 2017, the government published a consultation on 13 March 2018 on the introduction of a new knowledge...

Practice Note

The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual...

Practice Note

The enterprise investment scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to...

Practice Note

The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual...

Practice Note

The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...

Practice Note