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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13 Mar 2020

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...

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13 Mar 2020

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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

Latest Guidance
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

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_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_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_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 ―...