Market leading insight for tax experts
View online issue

Costs and Expenses

 
John Christian Corporate Tax Partner and Maxwell Creighton Tax Associate Pinsent Masons discuss the tax treatment of costs and expenses incurred on a share sale
 
Both the buyer and seller will inevitably incur significant costs and expenses during the course of an M&A transaction. Ensuring the optimal tax treatment is essential to minimise the impact of those costs and expenses. The position is likely to be even more stark when for whatever reason the transaction does not complete. In these circumstances there may also be the added complication of considering the tax treatment of break fees or inducement fees paid by one party to the other.
 
This article looks at the issues relevant to the tax treatment of costs likely to be incurred by both...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top