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Earn-out deals

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 11: Selling or winding-up an owner-managed company Basic tax treatment of ‘cash-based’ earn-outs Earn-outs satisfied in shares/loan notes under TCGA 1992, s 138A Treatment of TCGA 1992, s 138A earn-outs after 6 April 2008 QCB loan notes Shares/non-QCB loan notes ...

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