Growth capital

View Tax by content type:

Latest Tax News

Featured Tax content

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...
Read More >
Produced in partnership with Cathya Djanogly 19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
Read More >
Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
Read More >
19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
Read More >
19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Read More >
Produced in partnership with Martin Scammell 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...
Read More >
19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
Read More >
Produced in partnership with Martin Wilson 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...
Read More >
19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Read More >
19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
Read More >
Produced in partnership with Zoe Feller of Bird & Bird 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....
Read More >
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...
Read More >
19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
Read More >
19th May

Most recent Growth capital content

Practice notes
Venture capital investmentVenture capital is a type of private equity investment provided to early stage, start-up businesses with little or no...
Read More >
19th 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...
Read More >
5th Jun
Practice notes
Growth capital—tax reliefs available to managersThis Practice Note summarises the key UK tax reliefs available to key individuals running a company...
Read More >
5th Jun
Practice notes
Growth capital—what tax reliefs are available to individual investors?This Practice Note summarises the key UK tax reliefs available to individuals...
Read More >
5th Jun
Practice notes
Growth capital—tax on management shareholdingsThis Practice Note explains how the key people who are running a company seeking growth (ie seed,...
Read More >
5th Jun
Practice notes
Development capital investmentDevelopment, or growth, capital investment refers generally to an investment in a mature company that is earning revenue...
Read More >
5th Jun
Precedents
[11.9] Each Manager and any Permitted Transferee (other than an associated person as defined in section 421C of the Income Tax...
Read More >
26th Sep
Precedents
Add new Article 14 as follows: 1 Conversion into Deferred Shares 1.1 In this Article 14, unless the context otherwise...
Read More >
26th Sep

Popular documents