"Acquisitions" provides a clear and practical examination of all the key stages involved when buying a business or private company, from investigating the target and drafting the acquisition agreement to the problems of dealing with existing employees and the taxation implications once the deal has been completed. The guide also details the advantages and disadvantages of group structures, together with their specific taxation requirements. This new edition refers to provisions of the Companies Act 2006 where appropriate, and to forthcoming changes where the provisions are not yet in force. In addition, the book deals with the usual tax updating, there is a case law update on recent developments in the interpretation of the new TUPE Regulations, and there is a more detailed section on buy-outs/private equity.

Table of Contents

General ConsiderationsTypes of AcquisitionStructure of Transaction and Roles of AdvisersInvestigating the TargetSeller's Liability and Buyer's RemediesAcquiring a BusinessThe Acquisition AgreementEmployees and Pensions on a Business AcquisitionTaxation on a Business AcquisitionAcquiring a Company by Share PurchaseThe Acquisition AgreementProcedural Aspects and Statutory RequirementsEmployees and Pensions on a Share AcquisitionTaxation on a Share AcquisitionGroupsAn Introduction to GroupsTaxation of Groups

Author Biography

Marie-Anne Denicolo is a Senior Lecturer at The College of Law.