Transaction Tax

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Buying, selling, restructuring, or raising finance for a business? Getting the tax right is absolutely crucial – and our Transaction Tax team is here to help.

Any changes to the ownership or structure of your business could have tax implications, and it is important to take tax costs and risks into account. Effective tax management and a clear tax strategy will provide you with the best negotiating position and ensure you avoid any surprises, delays, or unexpected bills.

How we help

Our dedicated Transaction Tax team has a wealth of experience in guiding businesses through mergers & acquisitions, exits, refinancing, equity raising, debt raising, and business reorganisation covering a range of sectors and industries. We understand the challenges you face and have the technical skill and commercial knowledge to provide the transaction taxes advice you need.

We’re here to support you at every stage of your sale, merger, acquisition, or reorganisation. We help you achieve your goals by navigating potential pitfalls, providing commercial and pragmatic tax advice. We work seamlessly alongside your legal and corporate finance advisers to maximise efficiency and quality, delivering a comprehensive and joined-up service.

We also draw upon the expertise of our wider firm, regularly consulting with our sector specialists and our experts in Corporate Finance, VAT and indirect tax, Innovation Taxes, Entrepreneurial Taxes and Wealth to name but a few. You can also benefit from our membership of the Moore Global network, which provides access to on-the-ground expertise around the world for international transactions and advice.

Below we have outlined some areas where we can support you with your M&A activity.

Sell-side transactions

Assessment of shareholder exit plan including implementation of capital gains tax and/or inheritance tax mitigation strategies.
Structuring via pre-sale extraction of non-core assets or demerger to achieve readiness for exit.
Comparison and advice in relation to tax implications of trade and asset sale versus share sale.
Vendor due diligence.
HMRC clearance applications.
Sale to Employee Ownership Trusts and Management Buy Outs.
Designing and structuring tax efficient management incentive plans.
Review of the tax implications of transaction legal documents.
Tax and net cash calculations.
Employee communications.

Buy-side transactions

Tax due diligence to identify historical tax risks and manage post-transaction tax risks.
Tax structuring (mergers/creation of group structures) to align with your tax strategy, including preparation of steps papers and funds flows.
Comparison and advice in relation to tax implications of trade and asset acquisition versus share acquisition.
Tax modelling and financial model review.
Review of the tax implications of transaction legal documents.