| 1 | Acquisition checklist: share purchases This checklist deals with the issues to be considered in a share purchase acquisition. It covers taxation issues on the structuring of the transaction; pre-acquisition agreements; the share purchase agreement and other relevant issues, including completion accounts, competition, employment, intellectual property, information technology, environmental issues, pensions, real property, insurance and a list of ancillary documents. | Checklists | Maintained |
| 2 | Checklist: acquisition: international acquisitions Checklist for cross-border private company acquisition. | Checklists | 08-Feb-2013 |
| 3 | Checklist: after closing: international acquisitions Checklist of issues to consider after closing of a cross-border private company acquisition. | Checklists | 08-Feb-2013 |
| 4 | Checklist: Competition due diligence questions A checklist of key points to bear in mind when reviewing written agreements as part of a competition due diligence exercise. See also Corporate transactions and merger control: practical considerations and Competition due diligence questionnaire. | Checklists | Maintained |
| 5 | Checklist: due diligence: international acquisitions Due diligence checklist for a cross-border private company acquisition. | Checklists | 10-Oct-2012 |
| 6 | Checklist: Heads of terms: acquisitions A checklist of the main issues to consider when drawing up heads of terms. | Checklists | Maintained |
| 7 | Checklist: Pension considerations on share sales A checklist highlighting the considerations to be taken into account in relation to pension issues arising on a share sale. For a discussion of the pensions issues which arise on the sale of a company see Practice note, Pensions: share purchases. See also Flowchart: Pensions considerations on share sales. | Checklists | Maintained |
| 8 | Confidential information: acquisitions: checklist A checklist of the main issues to consider when seeking to protect confidential information in connection with an acquisition (shares or assets). | Checklists | Maintained |
| 9 | Due diligence checklist: CRC issues in share purchases A list of issues related to the Carbon Reduction Commitment Energy Efficiency Scheme (CRC) to be considered at the due diligence stage of the acquisition of a company’s shares. | Checklists | Maintained |
| 10 | Due diligence checklist: share purchases This checklist summarises the items to be covered as part of a buyer's legal due diligence investigation. It does not cover business due diligence or financial due diligence. | Checklists | Maintained |
| 11 | Entrepreneurs' relief on a share-for-loan note exchange ... Flowcharts showing how entrepreneurs' relief applies to share-for-loan note exchanges occurring before 6 April 2008, from 6 April 2008 to 22 June 2010, and from 23 June 2010. | Checklists | Maintained |
| 12 | Flowchart: Pensions considerations on share sales A flowchart demonstrating the potential issues arising on a share sale depending on the nature of the current pension arrangements. See also Checklist: Pension considerations on share sales. | Checklists | Maintained |
| 13 | International share sales: tax checklist A checklist of questions to ask to determine the tax treatment of a cross-border share sale. | Checklists | Maintained |
| 14 | Post-completion checklist: share purchases Checklist covering matters that may need to be dealt with by the buyer following completion of the sale and purchase of shares in a private company incorporated in England and Wales. The areas addressed include payment of stamp duty, Companies Act filings, post-completion audits, completion accounts and possible employment, employee incentive, environmental and pensions issues. | Checklists | Maintained |
| 15 | Preparing the first draft of the tax covenant and tax warranties ... A checklist of issues to consider in order to prepare the first draft of the tax covenant and tax warranties. | Checklists | Maintained |
| 16 | Secondary tax liabilities and attribution of profits, income or ... A checklist setting out a broad description of the UK provisions under which a person may be secondarily liable for tax that is payable primarily by someone else or under which a person may be taxable on profits or gains arising to another person. It discusses, among other things, groups of companies, residence and migration, changes in ownership, chargeable gains and stamp duties. | Checklists | Maintained |
| 17 | Share purchases: tax checklist for seller This checklist is a list of common tax issues that may arise on a share sale that the seller may wish to consider. This checklist is in three sections - issues that may arise whether the seller is a company or an individual, issues that you may need to consider only when the seller is an individual, and issues that may arise only when the seller is a corporate entity. | Checklists | Maintained |
| 18 | Software business acquisition: intellectual property rights: due ... A checklist setting out the main issues that a potential buyer of a software business should consider when undertaking due diligence to ascertain whether the seller or target owns the intellectual property rights used in the target business. | Checklists | Maintained |
| 19 | Software business acquisition: open-source software: due ... A checklist that looks at the issues that a potential buyer of a software business should consider when undertaking due diligence to ascertain whether open-source software (OSS) has been used by the seller in the target business or by the target. | Checklists | Maintained |
| 20 | Software business acquisitions: third party intellectual property ... This checklist sets out the main issues for a buyer to consider when conducting due diligence of third party intellectual property within a target business. | Checklists | Maintained |
| 21 | Web business acquisition: domain name ownership and ... This checklist sets out the main issues that a potential buyer of an internet business should consider when undertaking due diligence on domain names used in the target business. | Checklists | Maintained |