Private equity, venture capital and angel investors

Institutional and angel investors are vital to the UK economy and this importance has been recognised by successive governments through a number of tax incentives. We can assist investors, managers and companies throughout the deal cycle from acquisition through operation to refinancing and disposal. Our services include:

  • Tax due diligence to ensure that you understand the tax position and any liabilities of a company you are buying;
  • Deal structuring to ensure that the transaction proceeds without incurring unexpected tax complications or liabilities and that the corporate structure post transaction is fit for purpose;
  • Tax efficient financing for both UK and cross border deals;
  • Specific financing advice for private equity and individual investors to ensure that irrecoverable withholding taxes are minimised, that tax relief for interest is maximised and that the timing of the tax relief is optimised so that it can be offset against trading profits;
  • Planning to enable Enterprise Investment Scheme (“EIS”) relief or to enable Venture Capital Trust (“VCT”) investment;
  • Incentivising management through shares and share options, helping to ensure that their interests are fully aligned with those of the institutional or angel investors;
  • Restructuring to reduce debt and re-incentivise management, particularly in situations where investments have not performed as well as anticipated; and
  • Preparation and submission of tax clearances, including EIS clearances, to HMRC.