United Kingdom


  • Service: Tax
  • Type: Business and industry issue, Publication series
  • Date: 11/03/2011

M&A Tax Matters 

M&A Tax Matters focuses on topical issues impacting transactions.

Current Edition

M&A Tax Matters – Summer 2015 (PDF 2.87 MB) 


  • Diverted Profits Tax: Update post-Budget 2015 publication of legislation
  • BEPS action point 4: Reflections on a public consultation meeting with the OECD and implications for M&A
  • Investment managers: Disguised fee income rules and impact from an M&A tax perspective
  • Leekes versus Commissioners for HMRC (2015): Loss streaming
  • Abolition of bearer shares: Stamp tax implications
  • Implications of the new SDRT penalties for late notification
  • Recent introduction of rules limiting the deductibility of interest: summary of law and related application from a South African perspective 
  • Contracts for differences: Tax and accounting treatment

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