Share sales: taxation of warranty and indemnity payments

This practice note is about the way payments made by the seller to the buyer under the tax indemnity and tax warranties contained in a share purchase agreement are taxed.

NOTE: This resource is being reviewed in light of the Spring 2017 Budget. For more information, see Legal update, Spring 2017 Budget: key business tax announcements.

Based on an article by Mike Boutell, formerly of CMS Cameron McKenna LLP, and updated by Practical Law Tax

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