Public takeovers

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Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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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...
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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...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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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
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
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 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
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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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
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...
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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...
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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
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...
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19th May

Most recent Public takeovers content

Precedents
Loan note instrument—takeover—loan note alternativeThis Loan Note Instrument is made on [insert day and month] 20[insert year]by1[insert name of...
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16th Jul
Practice notes
Structuring a takeover—offers vs schemes of arrangementThis Practice Note contrasts and compares the principal features of the two most commonly...
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Produced in partnership with Julian Henwood of Gowling WLG 16th Jul
Q&As
What are the benefits to each of the buyer and seller in a sale and purchase (whether of shares or assets) where part of the consideration is paid by...
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Produced in partnership with Julian Henwood of Gowling WLG 5th Jun
Practice notes
What are the UK and generic overseas tax considerations for a UK purchaser acquiring an overseas business?A UK based purchaser of an overseas business...
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Produced in partnership with Simon Letherman and Michael Ward of Shearman & Sterling (London) LLP 5th Jun
Practice notes
The taxation of offeree shareholders on a public takeoverWhere a company (the offeror) makes an offer to buy the shares in another company (the...
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5th Jun
Practice notes
Public takeovers and tax—involvement of the offeree companyWhere a company wishes to acquire another company whose shares are admitted to trading on a...
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5th Jun
Practice notes
What are the UK tax considerations for an overseas purchaser acquiring a UK business?A non-UK based purchaser of a UK business (or UK-headquartered...
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Produced in partnership with Ben Jones of Eversheds Sutherland and Tim Shaw of Blick Rothenberg 5th Jun

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