Introduction to flotations

By Tolley

The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Introduction to flotations
  • Introduction


The 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 on flotation where the shareholder plans to sell some of their shareholding as part of the flotation exercise. Some careful planning can minimise the impact where appropriate. The company itself may also see its tax po

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