Hive downs: tax aspects | Practical Law

Hive downs: tax aspects | Practical Law

This practice note discusses the tax implications of a hive down. A hive down is the transfer of all or part of the business or assets of a company to a new company (the hive down company), followed by a sale of the shares in the hive down company to a third party.

Hive downs: tax aspects

Practical Law UK Practice Note 3-367-0972 (Approx. 24 pages)

Hive downs: tax aspects

by Practical Law Tax, based on material written by Andrew Ross, Baker Tilly and Pam Jackson, PricewaterhouseCoopers LLP.
Maintained • England, Wales
This practice note discusses the tax implications of a hive down. A hive down is the transfer of all or part of the business or assets of a company to a new company (the hive down company), followed by a sale of the shares in the hive down company to a third party.