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Practice notes
Enhanced capital allowancesWhat is an enhanced capital allowance?An enhanced capital allowance (ECA) is a tax relief for businesses on their...
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Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal 19th May
Practice notes
VAT—what is a transfer of a business as a going concern?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Cathya Djanogly 19th May
Practice notes
Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Most recent Private equity and venture capital content

Q&As
What is the tax treatment for a situation where, due to poor performance of future deals within a fund, there is a clawback of the carried interest...
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1st Aug
Q&As
Does HMRC need to be notified of a section 431 of the Income Tax (Earnings and Pensions) Act 2003 election?It is possible for an employee (or...
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1st Aug
Q&As
When making a section 431 election under the Income Tax (Earnings and Pensions) Act 2003, is it necessary to obtain a professional valuation, or can...
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1st Aug
Q&As
Can a person claim interest relief on a loan if he does not have a material interest in the relevant company? A person may make a claim for interest...
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31st Jul
Practice notes
Getting the Deal Through: Private Equity (Transactions) 2020Jurisdictions coveredThe following jurisdictions are covered in this report:Australia;...
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31st Jul
Practice notes
Getting the Deal Through: Private Equity (Fund Formation) 2020Jurisdictions coveredThe following jurisdictions are covered in this report:Australia;...
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31st Jul
Practice notes
Income-based carried interest rulesThe income-based carried interest (IBCI) rules form part of the legislation which governs the tax treatment of...
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31st Jul
Practice notes
Management buyouts—tax on performance ratchetsThis Practice Note deals with private equity-backed management buyouts (MBOs) and examines the tax...
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31st Jul
Practice notes
Taxation of carried interest holders in a private equity fundCarried interest (or carry) is a subordinated, contingent right to share in the...
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Produced in partnership with Emily Clark of Travers Smith 31st Jul
Practice notes
Buyouts—deductibility of deal costs and VAT recovery for the acquisition groupThis Practice Note examines the following issues that arise in the...
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31st Jul
Practice notes
Taxation of international private equity funds—offshore fund structuringThis Practice Note provides an introduction to the structuring considerations...
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Produced in partnership with Ceinwen Rees and Penny Van den Brande of Macfarlanes LLP 31st Jul
Practice notes
Incentivising employees in private equity owned businessesPrivate equity backed companiesThe issues facing private equity backed companies when using...
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Produced in partnership with Becky Rees of Parisi Tax LLP 31st Jul
Practice notes
Secondary buyouts—tax issues for managementA secondary buyout (SBO) is broadly where a private equity firm buys a business that has previously been...
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31st Jul
Practice notes
Growth shares (value shares)What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have...
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31st Jul
Practice notes
Tax on private equity and venture capital—glossary of termsThis glossary sets out the meaning of key terms used when looking at tax issues that arise...
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31st Jul
Practice notes
Growth capital—what tax reliefs are available to individual investors?This Practice Note summarises the key UK tax reliefs available to individuals...
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31st Jul
Practice notes
Transfer pricing and private equity transactionsIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Batanayi Katongera of Macintyre Hudson 31st Jul
Practice notes
Reviewing the tax aspects of a private equity fund limited partnership agreementThis Practice Note sets out what to look for when reviewing a private...
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Produced in partnership with Catherine Sear of Proskauer Rose 31st Jul
Practice notes
Management buyouts—tax on management shareholdingsThis Practice Note deals with private equity-backed UK management buyouts (MBOs) and examines the...
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31st Jul
Practice notes
Tax on secondary buyouts—background The key attraction of private equity investment for investors and shareholders (including management) is the...
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31st Jul

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