VAT on Business Sales, Acquisitions & Mergers Explored

Introduction

Buying or selling a business usually involves significant sums of money. Ensuring that suppliers apply the correct VAT liability, and that the receiving business recovers the correct amount of VAT as input tax are vitally important.

Does it make a difference if the transaction involves shares or assets? Well, yes!

This webinar concentrates on share sales.

What You Will Learn

This webinar will cover the following:

• Buying and selling a business: Asset or share sale? - The decision
• Due diligence questions and tax warranties for buying and selling by way of shares
• Raising capital
• Share issues v share sales
• What are exempt financial services?
• Specific and open mandates
• Can I reclaim the VAT charged on associated costs and fees?
• Important points for all - especially following the Hotel La Tour VAT case
• The position of holding companies
• The position for VAT groups
• International Aspects
• The VAT Reverse Charge
• Partial exemption and the VAT Capital Goods Scheme
• A round up of implications for sellers and buyers

This pre-recorded webinar will be available to view from Thursday 20th February 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.