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European Tax

2 results for: m&a

9/22/2022 9:02:07 AM

Acquiring start-ups under the improved R&D regime

By Kasim Mehmood

On 20 July 2022, the UK Government released draft legislation intended to implement a number of changes to the research and development...

9/16/2020 12:00:00 AM

By Andrea Manzitti

Indemnity payments under a share purchase agreement are taxable in the hands of the purchaser, irrespective of their accounting...