MERGERS

Peter North

While awaiting the outcome of HMRC’s consultation on stamp tax modernisation, Richard Sultman and Peter North (Cleary Gottlieb) consider some missed opportunities and unresolved issues.

Tomás McGrath

Dominic Robertson

Tomás McGrath and Dominic Robertson (Slaughter and May) discuss pitfalls and practical tips when considering earn-outs in M&A transactions.

John Holt

Callum Grant

John Holt and Callum Grant (PwC UK) summarise the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses.

Jonathan Rosen

Jonathan Rosen (Akin Gump Strauss Hauer & Feld) considers the recent restrictions on corporate interest deductibility, and their impact on the UK’s attractiveness as a holding company jurisdiction.

Emma Game

Dominic Robertson

Emma Game and Dominic Robertson (Slaughter and May) consider the principal tax issues that can arise when establishing, operating and unwinding a corporate joint venture.

Jonathan Cooklin

Dominic Foulkes

With the UK’s continuing attractiveness as a holding company tax jurisdiction, Jonathan Cooklin and Dominic Foulkes (Davis Polk) consider the scope of technical UK tax issues that have a direct bearing on the drafting of merger agreements and related documents which implement these transactions.

Jackie Wheaton

Jackie Wheaton (Moore Stephens) answers a query on the tax considerations when two partnerships merge.

Sara Luder

Sara Luder (Slaughter and May) explains why the the EU merger route is a useful addition to an adviser’s toolbox

Mark Boyle

Joe Grehan

Secondary liabilities can present a significant concealed tax risk for a purchaser when acquiring a UK corporate target. Due to the wide reach of the provisions, a diligence review of target entities alone will often not identify all the potential tax risks. Mark Boyle and Joe Grehan (EY) provide this practice guide on steps to take to mitigate these risks