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HIVEDOWN


How to handle the taxation of restructuring transactions
Card image Matthew Mortimer
Card image Kitty Swanson
Matthew Mortimer and Kitty Swanson (Mayer Brown) provide a practical guide.
8 April 2020
Practical problems with hive downs premium
Card image Jeremy Webster
Jeremy Webster (Pinsent Masons) answers a query on a sale of a business by way of hive down and subsequent share sale.
 
12 November 2015
Abolishing relief for acquired goodwill premium
Card image Gareth Miles
Card image Gregory Price
Gareth Miles and Greg Price (Slaughter and May) consider what the abolition of relief for acquired goodwill tells us about UK corporate tax policy-making and look at the practical implications for commercial transactions.
 
22 October 2015
SSE on hive down of business to SPV
Card image Keith Gregory

Keith Gregory (NGM Tax Law) answers a query on the taxation of a hive down of a business.

19 March 2015
Back to basics: Intra-group reorganisations premium
Card image Sara Stewart
Card image Howard Murray

Howard Murray and Sara Stewart take a look at the main tax issues as well as any other particular issues arising from pre-sale hive-downs and debt reorganisations.

6 December 2013
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