Event: The Essential M&A Tax Toolkit for Corporate Lawyers

Practical Law in association with MacIntyre Hudson

Practical Law is working in association with MacIntyre Hudson Advisory Services to deliver a half day course on The Essential M&A Tax Toolkit for Corporate Lawyers on Wednesday 9 April 2014.

About the Course

The course will give corporate lawyers a straight-forward and jargon-free overview of the key tax aspects of a typical M&A transaction as it effects the SME sector and how these have changed in recent years. We will examine a number of familiar (and some unfamiliar) tax strategies and explain their relevance and context. The course is not aimed at tax lawyers. This session will cover many of the questions that lawyers are sometimes afraid to ask, for example which taxes are relevant, who pays what and when, how are they calculated, how do they impact the transaction (should this client be selling the shares or should this client buy the assets…) and why the tax deed and warranties are so important to the deal? It will increase your confidence in communicating, not only with clients, but also with other members of the M&A team. It will help in understanding the likely tax strategies involved when taking instructions or drafting transactional documentation.


  • How tax is developing – avoidance, the General Anti Abuse Rule (GAAR)...
  • Purchase of assets and goodwill v Shares sales
  • Capital Gains Tax - individuals & entrepreneurs' relief
  • Deferred consideration and earn outs
  • Substantial shareholdings exemption
  • Presale planning and simple reconstructions including hive downs and demergers
  • Tax clearances
  • Deferred tax
  • Role of the tax deed and the warranties
  • Pre-completion liabilities
    • Actual liabilities
    • Deemed liabilities
    • Exclusions
    • Degrouping charges
  • Post completion liabilities

The course will involve the use of case studies and illustrations from recent deals

You will benefit by:

  • Understanding how tax can drive the shape of the deal and how the deal may evolve and why an SPA is not always the first document to reach for!
  • Understanding the pitfalls and planning opportunities
  • Negotiating better deals by knowing when to bring in the experts
  • Being better able to manage client meetings

Who should attend:

This is an essential course for the corporate lawyer whose advice to individual and corporate clients could be shaped by tax issues. It is not aimed at specialist tax lawyers and does not intend to make corporate lawyers into tax experts.

To book your place, please complete the following registration form by 14 March 2014 to claim our Early Bird Offer.

Other MHAS Events:


Wednesday 9 April 2014


  • 09h30: Registration
  • 10h00: Morning session
  • 13h00: Lunch
  • 13h40: Afternoon session
  • 17h00: Course finishes

6 CPD Points


Book before 14 March 2014 to claim our Early Bird Offer!

  • Subscribers: £325
  • Non-Subscribers: £375

Standard Price

  • Subscribers: £400
  • Non-subscribers: £450
*all pricing subject to VAT

Maclntyre Hudson Advisory Services LLP
New Bridge Street House
30 - 34 New Bridge Street
London EC4V 6BJ

Please click here for directions.

Contact us

If you would like to know more about any event, please contact the events team or call +44 20 7202 1220.

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