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Corporate Joint Ventures

Continuing our series of basic informative articles Caroline Austin Tax Partner and Sue Harrison Tax Manager KPMG LLP look at some of the main tax issues when UK-resident companies merge business interests
There are several possible structures for the joint venture (JV) including a limited liability company a corporate partnership a limited liability partnership and a contractual JV. The limited company is a typical choice and the one we consider in this article.
Merging Business Interests
The merger of business interests means that joint venturers have to deal with transaction tax issues both as a seller of a business and as a purchaser of a business. These issues include...

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