KEY POINTS
- Ensuring that EMI share options are exempt from income tax and NICs.
- Maintaining entitlement to entrepreneurs’ relief for various types of consideration.
- Different shareholders may have conflicting preferences as to the value of Marren v Ingles rights.
- Check that share reorganisation conditions are met.
- Applying the memorandum of understanding rules.
While the number of “mega-deals” has declined with the economic downturn there remains a relatively strong market in private equity transactions for smaller businesses in the UK and Europe.
Working with many owner-managers who have successfully built up their businesses in recent years we see significant interest from private equity houses keen to invest funds in companies with potential for growth.
As a result many management teams must tackle the complexities of buy-out situations in relation...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.