Tax treatment of earn-outs and deferred consideration

Tax treatment of earn-outs and deferred consideration

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Tax treatment of earn-outs and deferred consideration
  • Date of disposal ― reminder of basic rules
  • Ascertainable deferred consideration
  • Earn-outs ― unascertainable consideration ― Marren v Ingles principle
  • Loss on disposal of right to receive future consideration
  • Share for share exchanges
  • Earn-outs satisfied by loan notes
  • CGT instalments
  • Employment-related securities
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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