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Results: 1-10 of 61

Averil Finn - a fatal change of control for EIS purposes

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • May 22 2014

When two EIS companies merge it isn't possible to structure the transaction without one of them losing its EIS relief. The Enterprise Investment

The budget 2014: private equity

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • March 21 2014

Building a resilient economy was the main focus of the Chancellor’s Budget today. On the whole, this translated into a series of measures to boost

UK corporation tax relief: welcome changes impact takeovers and overseas employers

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • January 21 2014

The UK Government has included two important changes to corporation tax relief in the draft Finance Bill 2014, both of which are expected to come

VCT and EIS qualifying investments

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • January 8 2014

This note provides a summary of the main conditions a company has to satisfy in order to attract investment from venture capital trusts (VCTs) and

Tax boost for corporate joint ventures

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • December 31 2013

A new tax break could enable creative sector and other businesses to attract key entrepreneurial talent into tax advantaged joint ventures. The new

Tax on loan notes: change in law

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • November 19 2013

Many readers may be aware of a recent change in law under which the Government has restricted the ability of UK income tax payers to claim

UK: pensions update August 2013

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • August 30 2013

Changes made to the Takeover Code which came into effect on 20 May 2013 give pension scheme trustees of funded defined benefit schemes a Greater say

Equity arrangements for PF2 projects - H.M. Treasury consultation

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • July 29 2013

When the Government announced its policy on public private partnerships in December last year ("PF2"), the policy included an intention to act as a

Terminating a joint venture and the consequences

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • July 18 2013

This is the latest article in our series exploring joint ventures in the Energy & Natural Resources sector. Previously we considered the legal

VAT on company acquisition costs the BAA case

  • Wragge Lawrence Graham & Co LLP
  • -
  • United Kingdom
  • -
  • April 9 2013

The recent Court of Appeal (CA) judgment in BAA Ltd v HMRC 2013 EWCA Civ 112 has emphasised the importance of considering VAT recovery on advisers'