Management buyouts

Management buyouts guidance:

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

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

What are growth shares? Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These rights are designed...

Practice Note

Add the following new clauses [10.9 to 10.13] assuming additional clauses 10.4 to 10.8 from Investment agreement — syndication provision have been inserted, otherwise...

Precedents

DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see Practice Note:...

Precedents

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

This Practice Note deals with private equity-backed management buyouts (MBOs) and examines the tax issues arising for UK managers on the operation of a performance...

Practice Note

This Practice Note examines the UK tax reliefs available to a UK management team in a private equity-backed management buyout (MBO). For background information on...

Practice Note

Add new Article 14 as follows: 1 Conversion into Deferred Shares 1.1 In this Article 14, unless the context otherwise requires the following expressions shall have the...

Precedents

The acquisition of a business by way of a management buyout (MBO) is one of the most commonly encountered private equity-backed transactions. This Practice Note provides...

Practice Note

This Practice Note considers some of the tax issues that arise when structuring a private equity acquisition that has both UK and offshore elements. There are many...

Practice Note

This Practice Note discusses the transfer pricing considerations that typically arise on a UK-based private equity buyout deal. What is a private equity buyout? The...

Practice Note