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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28 Jun 2019

Sales or acquisitions of businesses are likely to include the transfer of intangible fixed assets (IFAs) such as goodwill and / or other intellectual property.The...

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28 Jun 2019

On the disposal of the shares in a company, a seller may receive loan stock in the acquiring company as consideration or part consideration for the sale. For tax...

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28 Jun 2019

Application of basic rulesWhere a company acquires the subject matter of a land transaction, it will generally be subject to stamp duty land tax (SDLT) in the same way as...

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28 Jun 2019

This guidance note summarises the factors to take into account on the transfer of business premises as part of a trade and asset sale. Please also refer to the Capital...

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28 Jun 2019

Application of basic rules and introduction to corporate reliefsThe basic rules for stamp duty apply to companies as they do to other taxpayers. See the Stamp duty ―...

Corporation_tax_img
28 Jun 2019

The consideration received by an individual on disposal of their shares in a company will often be simply in the form of cash. However, there may also be some form of...

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28 Jun 2019

Where there is material uncertainty about a transaction, and the issue is commercially significant, taxpayers can apply to HMRC for its view on the tax consequences. This...

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28 Jun 2019

Stamp Duty Land Tax (SDLT) is generally payable on the purchase or transfer of interests in land and buildings in England, Wales and Northern Ireland where the amount...

Corporation_tax_img6
28 Jun 2019

Basic structure of the MBOAn MBO takes place when the management team, which typically includes directors and first tier management, enters into an agreement to purchase...

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28 Jun 2019

IntroductionSeveral new companies may have been incorporated and / or acquired as a result of a management buy-out (MBO). See the Introduction to management buy-outs...

Latest Guidance
Corporation_tax_img9
Corporation Tax

Sales or acquisitions of businesses are likely to include the transfer of intangible fixed assets (IFAs) such as goodwill and / or other intellectual property.The...

Corporation_tax_img7
Corporation Tax

On the disposal of the shares in a company, a seller may receive loan stock in the acquiring company as consideration or part consideration for the sale. For tax...

Corporation_tax_img8
Corporation Tax

Application of basic rulesWhere a company acquires the subject matter of a land transaction, it will generally be subject to stamp duty land tax (SDLT) in the same way as...

Corporation_tax_img10
Corporation Tax

This guidance note summarises the factors to take into account on the transfer of business premises as part of a trade and asset sale. Please also refer to the Capital...

Corporation_tax_img2
Corporation Tax

Application of basic rules and introduction to corporate reliefsThe basic rules for stamp duty apply to companies as they do to other taxpayers. See the Stamp duty ―...

Corporation_tax_img
Corporation Tax

The consideration received by an individual on disposal of their shares in a company will often be simply in the form of cash. However, there may also be some form of...

Corporation_tax_img6
Corporation Tax

Where there is material uncertainty about a transaction, and the issue is commercially significant, taxpayers can apply to HMRC for its view on the tax consequences. This...

Corporation_tax_img8
Corporation Tax

Stamp Duty Land Tax (SDLT) is generally payable on the purchase or transfer of interests in land and buildings in England, Wales and Northern Ireland where the amount...

Corporation_tax_img6
Corporation Tax

Basic structure of the MBOAn MBO takes place when the management team, which typically includes directors and first tier management, enters into an agreement to purchase...

Corporation_tax_img10
Corporation Tax

IntroductionSeveral new companies may have been incorporated and / or acquired as a result of a management buy-out (MBO). See the Introduction to management buy-outs...