Private equity and venture capital

Private equity and venture capital guidance:

Buyout is a generic term usually used to describe the acquisition by a management team, backed with equity finance from a private equity investor, of an established...

Practice Note

This Practice Note examines the following issues that arise in the context of a private equity backed buyout: • the circumstances in which costs...

Practice Note

This Practice Note summarises the main tax issues arising for the UK acquisition group in a private equity-backed buyout. In particular the note: • describes the tax...

Practice Note

This Practice Note looks at tax issues arising on money borrowed by the acquisition group to finance a private equity-backed buyout. In the context of private equity, a...

Practice Note

Development, or growth, capital investment refers generally to an investment in a mature company that is earning revenue and has operating profits, but is not able to...

Practice Note

This Practice Note describes the tax code applicable to fund managers—the disguised investment management fee (DIMF) rules. In particular, it...

Practice Note

Click here to download the latest Private equity fund formation 2018 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are...

Practice Note

Click here to download the latest Private equity transactions 2018 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are...

Practice Note

This Practice Note explains how the key people who are running a company seeking growth (ie seed, venture and development) capital will be taxed in the UK on any shares...

Practice Note

This Practice Note summarises the key UK tax reliefs available to key individuals running a company that is seeking growth (ie seed, venture and development) capital. The...

Practice Note

This Practice Note summarises the key UK tax reliefs available to individuals that provide seed and venture capital to unconnected start-up and early stage companies. In...

Practice Note

This Practice Note: • illustrates the partnership structure of a typical onshore limited partnership fund • explains what carried interest is, and • describes the tax...

Practice Note

This Practice Note sets out how the investors in a typical UK private equity fund might be subject to UK taxation on their share of the fund's profits. One of the reasons...

Practice Note

The income-based carried interest (IBCI) rules form part of the legislation which governs the tax treatment of rewards received by fund managers. The IBCI rules attempt...

Practice Note

A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing. This Practice Note...

Practice Note

This Practice Note deals with private equity-backed UK management buyouts (MBOs) and examines the employment tax issues arising for a UK management team in respect of the...

Practice Note