Secondary buyouts

Secondary 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

[Team Leader] [insert HMRC address] [insert date] Application for clearances in advance under [section[s] 138[ and 139(5)] Taxation of Chargeable Gains Act 1992][ and...

Precedents

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

[11.9] Each Manager and any Permitted Transferee (other than an associated person as defined in section 421C of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA...

Precedents

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

This Practice Note deals with secondary buyouts and examines the application of the capital gains tax (CGT) regime to a disposal of target company shares by its UK...

Practice Note

This Practice Note examines how the income tax regime applies where UK managers dispose of interests in the target company as part of a private equity-backed secondary...

Practice Note

A secondary buyout (SBO) is broadly where a private equity firm buys a business that has previously been subject to a buyout. This Practice Note examines the tax issues...

Practice Note

The key attraction of private equity investment for investors and shareholders (including management) is the potential for realising a significant return on exit. A...

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
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