Blog Posts

How to acquire a public house

There are a variety of ways in which a public house (commonly referred to as a pub) can be purchased and this blog will act as an easy to follow guide to assist you through every step of the acquisition process.

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Completion Accounts and Locked-Box Mechanisms

Completion accounts are special purpose transaction accounts used in M&A deals. They are often used to verify the target company’s actual financial position at completion mirrors the accounts on which the parties based their valuation on and expected when signing the deal.

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How to apply for advance assurance from HMRC for an EMI share option scheme

To ensure that the EMI share option scheme being proposed meets the qualifying criteria it is important that you seek advance assurance from HMRC. This will enable HMRC to clarify any grey areas while reducing any uncertainty for the parties involved. Each advance assurance application is made by preparing and sending a letter to HMRC together with supporting documentation.

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