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Share sales and purchases: tax treatment of deferred consideration including earn-outs
Practical Law UK Practice Note Overview 7-374-7026 (Approx. 18 pages)
Share sales and purchases: tax treatment of deferred consideration including earn-outs
by Practical Law Tax based on materials provided by Stephen Pevsner and Philip Gilliland, Proskauer Rose (UK) LLP
| Maintained • England, Wales |
This note discusses the tax considerations of deferred consideration including earn-outs on the sale and purchase of company shares.