Tax Aspects Of Buying and Selling Companies

This course brings together the essential tax elements associated with any corporate sale, looking at both the buyer’s and seller’s position, and considering tax advantages and the pitfalls of entering into asset and share deals

Introduction

Programme highlights:

Asset sales - the tax implications for both seller and buyer including:

  • Allocation of consideration
  • Buying goodwill
  • VAT and the transfer of going concern (TOGC) rules

Share sales and acquisitions:

  • Tax traps for acquirers including lost tax losses, de-grouping charges, secondary liabilities
  • The new entrepreneurs’ relief for individual sellers
  • Substantial shareholding exemption for corporate vendors
  • Deferring gains through paper for paper
  • Deferred consideration and earn outs
  • Consideration of the ‘employment related securities’ rules
  • An introduction to the role of the tax deed and warranties in protecting the buyer and seller

Event details


Date:

Tuesday 20 April 2010

Location:

Halsbury House (Boardroom)
London, WC2A 1EL

Register for 3 courses and receive 4th FREE!
6 CPD
Hours

Benefits

After attending this course you should be able to:

  • Understand the relative tax merits and disadvantages of asset v share deals
  • Identify and explain the tax drivers for individual sellers compared to corporate vendors
  • Incorporate recent case law and other developments in your tax advice
  • Play a pro-active role in the negotiation of the tax deed and warranties

Who Should Attend

Tax accountants and lawyers, working in-house or in an advisory capacity.

Supported by:

Taxation