Tax Planning for Corporate Transactions

Course Objectives: This course seeks to identify and drill down into the key tax issues that can arise in a transaction involving the buying and selling of a company. The majority of the content focuses on the tax issues from the company point of view however there is regard to some issues involving individuals, in particular entrepreneurs relief and the tax issues of deferred consideration.

Course Content:

• Introduction and overview of a corporate transaction
• Gains and losses on disposal
• Chargeable assets and de-grouping charges
• Capital allowances
• Historic losses
• Pre-and post-sale restructuring
• Goodwill and intangibles
• Stamp Taxes
• VAT