Corporate Tax

We advise on all aspects of corporation tax, income tax, NICs, capital gains tax, VAT, stamp duty and stamp duty land tax in the UK.  We act for buyers and sellers on a variety of commercial and corporate transactions in a range of sectors and can assist in a variety of ways:

• Mergers and acquisitions including negotiating the allocation of tax risk in the transaction documents.
• Advising selling shareholders on the tax implications of their sale with a particular emphasis on the availability of business asset disposal relief for individuals and the substantial shareholding exemption for corporates.
• Advising buyers on tax efficient structuring and the benefits and risks specific to their particular fact pattern.
• Joint ventures including advice on structuring and on tax transparency where appropriate.
• Corporate reorganisations including establishing that no unnecessary tax charges are triggered.
• Structuring of investments and fund-raising by companies including advising on whether EIS and SEIS tax reliefs are available to make the investment more attractive to potential investors.
• General commercial agreements including advice on the VAT implications of the proposed agreement and in particular whether there is a VAT cost or VAT recoverability issue.
• Employee ownership trusts (EOT) offer an alternative to a sale to a trade buyer or private equity house, an IPO or a management buyout. An EOT is a trust set up for the benefit of a company’s employees. Following formation, the EOT buys the company. There are significant advantages and some disadvantages for you when comparing a sale to an EOT to alternative sale structures, to find more about them access our EOT brochure.

If you have any questions or require corporate tax advice, please contact a member of our team.