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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27 Jun 2019

Business valuations are likely to be influenced in some way by goodwill or intellectual property (IP).In valuing company shares, the value may be dependent on the...

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27 Jun 2019

IntroductionThe flotation of a company will, generally, increase the value of shareholdings and so affect the tax position of the shareholders both in the long term and...

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27 Jun 2019

Valuations may be required for tax purposes in many different scenarios, including:•on grant of share options to employees in a tax-approved share scheme•the taxpayer...

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27 Jun 2019

Available statutory clearancesA number of clearance procedures are provided for in the legislation. Only some of these are dealt with regularly by tax advisers and so it...

Corporation_tax_img10
27 Jun 2019

This guidance note contains specific comments on clearance applications as they refer to non-statutory and statutory demergers, and should be read in conjunction with the...

Corporation_tax_img7
27 Jun 2019

IntroductionIt may be necessary to carry out various preparatory steps before a group of companies are sold or acquired. This may be due to the fact that a purchaser only...

Corporation_tax_img6
27 Jun 2019

This guidance notice should be read by a business that is involved with either buying or selling business assets. This note does not outline the VAT rules relating to the...

Corporation_tax_img2
27 Jun 2019

IntroductionA tax practitioner is most likely to become involved in due diligence in reviewing the target’s tax position on behalf of the purchaser.The overall aim is to...

Corporation_tax_img6
27 Jun 2019

A TOGC will often include the transfer of land and buildings, and additional requirements must be satisfied before land and buildings can be transferred 'VAT free' as...

Corporation_tax_img10
27 Jun 2019

In situations where capital treatment applies to the repurchase of a company’s own shares, it is possible to obtain advance clearance from HMRC. The same clearance...

Latest Guidance
Corporation_tax_img5
Corporation Tax

Business valuations are likely to be influenced in some way by goodwill or intellectual property (IP).In valuing company shares, the value may be dependent on the...

Corporation_tax_img6
Corporation Tax

IntroductionThe flotation of a company will, generally, increase the value of shareholdings and so affect the tax position of the shareholders both in the long term and...

Corporation_tax_img10
Corporation Tax

Valuations may be required for tax purposes in many different scenarios, including:•on grant of share options to employees in a tax-approved share scheme•the taxpayer...

Corporation_tax_img7
Corporation Tax

Available statutory clearancesA number of clearance procedures are provided for in the legislation. Only some of these are dealt with regularly by tax advisers and so it...

Corporation_tax_img10
Corporation Tax

This guidance note contains specific comments on clearance applications as they refer to non-statutory and statutory demergers, and should be read in conjunction with the...

Corporation_tax_img7
Corporation Tax

IntroductionIt may be necessary to carry out various preparatory steps before a group of companies are sold or acquired. This may be due to the fact that a purchaser only...

Corporation_tax_img6
Corporation Tax

This guidance notice should be read by a business that is involved with either buying or selling business assets. This note does not outline the VAT rules relating to the...

Corporation_tax_img2
Corporation Tax

IntroductionA tax practitioner is most likely to become involved in due diligence in reviewing the target’s tax position on behalf of the purchaser.The overall aim is to...

Corporation_tax_img6
Corporation Tax

A TOGC will often include the transfer of land and buildings, and additional requirements must be satisfied before land and buildings can be transferred 'VAT free' as...

Corporation_tax_img10
Corporation Tax

In situations where capital treatment applies to the repurchase of a company’s own shares, it is possible to obtain advance clearance from HMRC. The same clearance...