Tax Issues in Mergers and Acquisitions

Redcliffe Training Associates

Short course

In City Of London

£ 3001-4000

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Description

  • Type

    Short course

  • Level

    Advanced

  • Methodology

    Inhouse

  • Location

    City of london

  • Class hours

    6h

  • Duration

    1 Day

  • Start date

    Different dates available

If you are looking to learn more about the tax implications of mergers and acquisitions, then this is the course for you. This seminar considers the tax treament of buying and selling businesses.

The viewpoints of the purchasers and vendors are both considered in depth, with the relevant taxes being covered with worked examples and a case study.

By the end of the course, participants should be able to advise both parties to the transaction. There will be instruction on how to to analyse the situation with the aim of providing the most benefit to the purchaser in terms of whether to purchase shares or assets, how to handle the tax implications of the deal and also any capital gains concerns.

The vendor, be it an individual or a company, will also be considered in depth. You will learn which strategies work best for a given situation and how to assist the vendor in the pre-sale planning.

The seminar also covers the tax treatment of managers’ shares and tax issues relating to venture capital.

Discounts are available for multiple participants: 3-4 participants: 15% discount per participant 5-6 participants: 20% discount per participant 7-8 participants: 25% discount per participant 9 or more participants: 30% discount per participant

Facilities

Location

Start date

City Of London (London)
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Start date

Different dates availableEnrolment now open

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Subjects

  • Mergers & Acquisitions
  • Tax
  • Trading Losses
  • Pre-sale Planning
  • Tax Warranties
  • Stamp Duty Implications
  • Capital Gains
  • Business Angel Rule

Teachers and trainers (1)

Former Practitioner

Former Practitioner

Contact us for details enquiries@redcliffetraining.co.uk

Course programme

Course Content:

Advising the Purchasers

  • Purchase of shares or assets?
  • Tax relief for goodwill and intangibles
  • Capital allowances considerations, particularly fixtures in buildings
  • Protection of trading losses
  • Capital gains de-grouping charge
  • Stamp Duty and Stamp Duty Land Tax

Advising Individual Vendors

  • Pre-sale planning including pension contributions
  • Sale of shares or sale of assets?
  • Maximising CGT entrepreneurs’ relief
  • The importance of “trading company” status
  • Tax treatment of consideration – cash, shares, loan notes and earn-outs
  • QCBs or Non-QCB loan notes?

Advising Corporate Vendors

  • Pre-sale planning
  • Form of consideration – cash, shares, loan notes and earn-outs
  • Securing the substantial shareholdings exemption
  • Definition of “trading company” for substantial shareholdings exemption

Inland Revenue Clearances, in particular

  • Section 138 TCGA 1992 re capital gains
  • Section 701 ITA 2007 re tax advantages

Warranties and Indemnities

  • Common tax warranties in share purchase agreements
  • Tax treatment of payments under warranties

Tax Issues affecting employee shares

  • Taxation of employee shares including restricted securities
  • Impact on “earn outs” and MBOs
  • The use of share options to attract and retain key staff
  • An overview of the Enterprise Investment Scheme
  • Qualifying companies and excluded activities
  • Conditions for the individual investor
  • Significance of being “connected” with the company
  • The “Business Angel” rule
  • Venture Capital Trusts

Tax Issues relating to Venture Capital

See related categories

Tax Issues in Mergers and Acquisitions

£ 3001-4000

The best Corporation Tax courses

See all

See all