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EXIT-PLANNING


Lisa Stevenson (Parisi Tax) answers a query concerning employee ownership trusts, EBTs and succession planning

Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares

Martin Mann provides guidance on the taxation of gift of shares in a family company

Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision

In order to ensure that taxes arising on a company sale are minimised, it is important to plan in advance. Paul Howard and Martin Mann provide a refresher guide on what to consider.

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