The attractiveness of the United Kingdom as a business location is unabated. There are many advantages to doing business in the UK. Investors can draw on a skilled workforce and access a large market; costs of labour and...more
The Pre-Emption Group issued new guidelines in November 2022. The guidelines have increased the threshold for which companies may disapply pre-emption rights to 20% and have added a new flexibility whereby companies may...more
Hogan Lovells has prepared a roadmap of the key issues to consider when planning your listing in London. ...more
There has been another development on the tricky but important subject of whether the rights attaching to preference shares mean that they are or are not ordinary shares for entrepreneurs’ relief (and other tax) purposes. ...more
The Upper Tribunal (Tax and Chancery Chamber), the UK’s second level tax appeal court, have just published their judgement in the McQuillan case, which considered whether shares with no right to dividends or any other profits...more