Our tax team advise clients on all kinds of corporate and group matters including business sales and acquisitions, management buy-outs, investments, reorganisations and joint ventures, with an emphasis on clear advice.
We can help you structure your transactions, and also negotiate the commercial terms around tax (such as tax indemnities on M&A). We work closely with our corporate lawyers to help you find tax solutions which are right for you and your business and then ensure that your decisions are implemented as smoothly as possible.
We advise corporate groups and their shareholders on how best to structure their business, ensuring (for example) that where possible share buybacks qualify for capital rather than income treatment and sales by individuals qualify for CGT entrepreneurs’ relief (giving an effective tax rate of 10% on the first £10,000,000 of lifetime gains).
We also regularly work with companies at all stages seeking to raise additional funds through tax-efficient investment schemes such as the Enterprise Investment Scheme, venture capital trust investment, and the new investors’ relief introduced in Budget 2016.
Sleight of Ha(mmo)nd: Autumn Statement 201624 November 2016
I was all ready to write about how the Autumn Statement was an audacious piece of misdirection, using a flashy reduction of corporation tax (to the much-rumoured rate of 15%, or maybe lower) to detract from less welcome announcements.