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 2014 (PDF 1.21 MB) 


  • Secondary liabilities and restructuring transactions
  • Business asset purchases – Beware a potential VAT pitfall
  • Initial Public Offerings – Preparing for an IPO
  • OECD Action Plan on BEPS
  • BEPS Action 6: Preventing the granting of treaty benefits in appropriate circumstances
  • Automatic Exchange of Information impact on M&A transactions
  • US reverse triangular mergers
  • Consortium relief and non-UK resident link companies 
  • Transitional provisions concerning fixtures are at an end: Implications from a transaction perspective

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