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

The accurate valuation of the company's assets and shareholdings may be required for commercial reasons, ie as a measure to evaluate the price offered for the business,...

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28 Jun 2019

This guidance note provides an overview of the VAT treatment of the issue of new shares to raise capital for a business and the disposal of shares in a business. This is...

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28 Jun 2019

There are three main types of clearances available:•statutory clearances•non-statutory clearances•statutory approvalsStatutory clearancesStatutory clearances are...

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28 Jun 2019

IntroductionThere are many tax related matters to consider when one company purchases the shares of another. This guidance note is written from the perspective of the...

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28 Jun 2019

This guidance note considers the tax implications of a company going into administration or liquidation.IntroductionAdministrationA company which is in financial...

Corporation_tax_img10
28 Jun 2019

For guidance on tax relief for employers making payments into employees’ pensions, see the Pension contributions guidance note.This guidance note outlines some additional...

Corporation_tax_img6
28 Jun 2019

This note discusses the VAT treatment of share disposals and share acquisitions. It does not deal with the VAT treatment of the issue of shares and this topic is...

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28 Jun 2019

The transactions in securities legislation is anti-avoidance legislation aimed at situations where close company shareholders have engineered a disposal of shares to...

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28 Jun 2019

Certain tax-advantaged share option schemes will fail to qualify on flotation, most particularly the Enterprise Management Incentive (EMI) scheme.EMI schemesThe directors...

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27 Jun 2019

Introduction and scopeStamp Duty is a tax on documents and has existed for over 300 years. During the latter part of the 20th century, and in particular following the...

Latest Guidance
Corporation_tax_img6
Corporation Tax

The accurate valuation of the company's assets and shareholdings may be required for commercial reasons, ie as a measure to evaluate the price offered for the business,...

Corporation_tax_img10
Corporation Tax

This guidance note provides an overview of the VAT treatment of the issue of new shares to raise capital for a business and the disposal of shares in a business. This is...

Corporation_tax_img6
Corporation Tax

There are three main types of clearances available:•statutory clearances•non-statutory clearances•statutory approvalsStatutory clearancesStatutory clearances are...

Corporation_tax_img3
Corporation Tax

IntroductionThere are many tax related matters to consider when one company purchases the shares of another. This guidance note is written from the perspective of the...

Corporation_tax_img10
Corporation Tax

This guidance note considers the tax implications of a company going into administration or liquidation.IntroductionAdministrationA company which is in financial...

Corporation_tax_img10
Corporation Tax

For guidance on tax relief for employers making payments into employees’ pensions, see the Pension contributions guidance note.This guidance note outlines some additional...

Corporation_tax_img6
Corporation Tax

This note discusses the VAT treatment of share disposals and share acquisitions. It does not deal with the VAT treatment of the issue of shares and this topic is...

Corporation_tax_img3
Corporation Tax

The transactions in securities legislation is anti-avoidance legislation aimed at situations where close company shareholders have engineered a disposal of shares to...

Corporation_tax_img10
Corporation Tax

Certain tax-advantaged share option schemes will fail to qualify on flotation, most particularly the Enterprise Management Incentive (EMI) scheme.EMI schemesThe directors...

Corporation_tax_img8
Corporation Tax

Introduction and scopeStamp Duty is a tax on documents and has existed for over 300 years. During the latter part of the 20th century, and in particular following the...