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Share purchase – detailed analysis

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 12: Expanding the Company’s Activities and Structuring Business Acquisitions Purchase price and valuation issues Completion accounts Stamp duty on share purchase Base cost of shares Corporate tax relief on transaction and borrowing costs Future use of trading losses Capital losses and pre-entry loss rules VAT recovery on acquisition costs Integration with buyer’s existing activities Intra-group interest payments Intra-group dividends ...

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