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Finance Act 2022 inserted two new provisions, section 83DA and section 83DB, into the Stamp Duties Consolidation Act 1999 ("SDCA "). Each section provides for the repayment of stamp duty in the context of acquisitions of...more
While each covenant package remains bespoke and in the context of some push back from investors, here is an overview of the key trends we have noticed affecting the covenant package...more
Factoring transactions, in which a buyer purchases outright or acquires an interest in a seller’s accounts receivable, are becoming increasingly common. Initially, the buyer must determine whether the transaction is to be...more