Management buyouts

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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
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
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 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...
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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
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 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...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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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...
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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....
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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...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Management buyouts content

Practice notes
Tax on private equity acquisitions—international structuringThis Practice Note considers some of the tax issues that arise when structuring a private...
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Produced in partnership with Ceinwen Rees and Penny Van den Brande of Macfarlanes LLP 9th Jun
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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6th Jun
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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6th Jun
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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5th Jun
Practice notes
Tax on management buyouts—background The acquisition of a business by way of a management buyout (MBO) is one of the most commonly encountered private...
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5th Jun
Practice notes
Buyouts—tax issues for the acquisition groupThis Practice Note summarises the main tax issues arising for the UK acquisition group in a private...
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5th Jun
Practice notes
Management buyouts—tax reliefs available to managersThis Practice Note examines the UK tax reliefs available to a UK management team in a private...
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5th Jun
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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5th Jun
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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5th Jun
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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5th Jun
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 5th Jun
Practice notes
Management buyouts—summary of tax issues for management A management buyout, or MBO, involves the acquisition of a business by its existing management...
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5th Jun
Practice notes
Buyouts—tax issues on acquisition group borrowingThis Practice Note looks at tax issues arising on money borrowed by the acquisition group to finance...
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5th Jun
Precedents
Loan note instrument—buyout—managers£[insert number][insert rate]% [subordinated ]redeemable loan notes20[insert year][insert name of Issuer]This...
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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...
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26th Sep
Precedents
Add new Article 14 as follows: 1 Conversion into Deferred Shares 1.1 In this Article 14, unless the context otherwise...
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26th Sep

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