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Buying from an Administrator

Caroline McDermott Solicitor and Alison Walker Associate in the Tax Group at Pinsent Masons provide an overview of commercial and tax issues for a buyer when acquiring from an administrator
In July 2008 Sarah Gatehouse and Jonathan Shaw explored some of the key tax issues arising from a corporate insolvency in the UK (The Tax Journal Issue 944 page 11); the purpose of this article is to consider in more detail some of the key commercial and tax issues for a buyer acquiring a business from an administrator.
Before looking closely at the issues for a buyer it is worth remembering the purpose of administration and the context in which any sale takes place.
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