Sales, acquisitions and flotations

Providing comprehensive resources to help you stay current in Sales, acquisitions & flotations. Count on us for latest news and analysis, access to relevant cases, legislation and expert commentary.

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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Popular Articles

Qualifying year for state pension purposes

Why is this important?In order to get a full basic state pension, an individual must have paid sufficient national insurance contributions (NIC) for a minimum number of qualifying years in their working life. As NIC cannot be paid in the tax year before the individual reaches the age of 16, or in a

24 Mar 2022 07:40 | Produced by Tolley Read more Read more

Corporate interest restriction ― calculating tax-interest expense amounts and tax-EBITDA

Why do we need to calculate these amounts?This guidance note sets out details of the initial calculations a group will need to undertake for the purposes of the corporate interest restriction (CIR) regime. For a general overview of the regime, see the Corporate interest restriction ― overview

27 Jun 2022 10:04 | Produced by Tolley Read more Read more

Class 1 v Class 1A

Class 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met before Class 1A NIC is

22 Mar 2022 12:26 | Produced by Tolley in association with Vince Ashall Read more Read more