Related Commentary  Related CasesRelated HMRC Manuals

138A(1)  For the purposes of this section an earn-out right is so much of any right conferred on any person (“the seller” ) as–

(a)constitutes the whole or any part of the consideration for the transfer by him of shares in or debentures of a company (“the old securities” );

(b)consists in a right to be issued with shares in or debentures of another company (“the new company” );

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.