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...

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

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 secondary buyout. It answers the...

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