Deferred tax in an acquisition of private company shares: FAQs | Practical Law

Deferred tax in an acquisition of private company shares: FAQs | Practical Law

This practice note contains a number of frequently asked questions about what constitutes a deferred tax liability for which provision must be made or a deferred tax asset. It also attempts to address the issues that may arise in relation to deferred tax when the shares in a private company are sold. Its aim is to give tax lawyers a sufficient understanding of deferred tax to be able to judge, in the context of any individual deal, how relevant the issue is likely to be to their client.

Deferred tax in an acquisition of private company shares: FAQs

Practical Law UK Practice Note 5-502-1330 (Approx. 12 pages)

Deferred tax in an acquisition of private company shares: FAQs

by Practical Law Tax
Maintained • United Kingdom
This practice note contains a number of frequently asked questions about what constitutes a deferred tax liability for which provision must be made or a deferred tax asset. It also attempts to address the issues that may arise in relation to deferred tax when the shares in a private company are sold. Its aim is to give tax lawyers a sufficient understanding of deferred tax to be able to judge, in the context of any individual deal, how relevant the issue is likely to be to their client.