Corporation Tax Guidance

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Sales, acquisitions and flotations

Look no further. Here's the latest tax guidance on sales, acquisitions and flotations so that you can understand everything you need to know.
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Latest Guidance
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1 Jul 2019

Various tax clearances are generally applied for as part of (and prior to) flotation, including:•TCGA 1992, s 138 clearance to confirm share for share exchange relief on...

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1 Jul 2019

Investors acquiring shares on flotation, where the company is listed on a market such as AIM so that the shares are not regarded by HMRC as quoted shares, may be able to...

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1 Jul 2019

In addition to considering the tax issues for shareholder, it may be necessary to do some planning for the business to be floated, including:•ensuring that all assets...

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28 Jun 2019

A trade and assets sale may involve the disposal of the relevant assets, and possibly the assumption of certain liabilities, along with a trade. Alternatively, specified...

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28 Jun 2019

OverviewA prospective purchaser of a company or group will want to seek protection from the vendor against potential liabilities arising from pre-acquisition...

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28 Jun 2019

IntroductionIt is often necessary to transfer a trade between companies under common ownership before or after a company sale or acquisition, or as part of a general...

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28 Jun 2019

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%. This...

Corporation_tax_img
28 Jun 2019

Choice of transactionA purchasing company can acquire a business in one of two ways, either by purchasing the trade and assets or by purchasing the shares in the company...

Corporation_tax_img
28 Jun 2019

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business-owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%. This...

Corporation_tax_img10
28 Jun 2019

When a company is disposed of by way of a sale of its shares, its ‘history’ including its tax history is transferred along with the shares. Tax due diligence aims to...

Latest Guidance
Corporation_tax_img10
Corporation Tax

Various tax clearances are generally applied for as part of (and prior to) flotation, including:•TCGA 1992, s 138 clearance to confirm share for share exchange relief on...

Corporation_tax_img5
Corporation Tax

Investors acquiring shares on flotation, where the company is listed on a market such as AIM so that the shares are not regarded by HMRC as quoted shares, may be able to...

Corporation_tax_img2
Corporation Tax

In addition to considering the tax issues for shareholder, it may be necessary to do some planning for the business to be floated, including:•ensuring that all assets...

Corporation_tax_img9
Corporation Tax

A trade and assets sale may involve the disposal of the relevant assets, and possibly the assumption of certain liabilities, along with a trade. Alternatively, specified...

Corporation_tax_img6
Corporation Tax

OverviewA prospective purchaser of a company or group will want to seek protection from the vendor against potential liabilities arising from pre-acquisition...

Corporation_tax_img
Corporation Tax

IntroductionIt is often necessary to transfer a trade between companies under common ownership before or after a company sale or acquisition, or as part of a general...

Corporation_tax_img3
Corporation Tax

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%. This...

Corporation_tax_img
Corporation Tax

Choice of transactionA purchasing company can acquire a business in one of two ways, either by purchasing the trade and assets or by purchasing the shares in the company...

Corporation_tax_img
Corporation Tax

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business-owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%. This...

Corporation_tax_img10
Corporation Tax

When a company is disposed of by way of a sale of its shares, its ‘history’ including its tax history is transferred along with the shares. Tax due diligence aims to...