Expert Resources

Free information from our team of lawyers about legal and practical aspects of corporate and investment structures. If you are interested in these areas, you may want to bookmark this page to check back regularly for new information.

Paul Sutton

7 reasons not to start a corporate simplification project

  Sometimes it’s obvious that a group needs to remove unnecessary companies. The group may have 128 dormant companies, each of which have done nothing for 15 years. There may be a global policy at head office level which instructs local management to implement a policy of legal entity reduction. Or a key regulator may decide that the group’s …
Paul Sutton

Intra-group transfers at market value or book value

This article is taken from the second postcard in our series of cards on group reorganisations, and looks at the price at which assets can be transferred intra-group. Links to the other postcards in the series can be found at the end of this article. This legal issue arises on an ‘upwards’ or ‘sideways’ transfer. That is, when a UK company transfers …
Paul Sutton

Top 5 Eurobond Myths

Top 5 Eurobond Myths The so-called “Quoted Eurobond Exemption” remains an effective way of dealing with UK withholding tax on interest. It is potentially available where the borrower is a UK tax resident company, and the lender is foreign resident. In many ways, the term “Eurobond” is misleading, and it can give rise to a number of misconceptions. …