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White Paper

Private equity update: April 2013

Company: Wragge & Co LLP

Wragge & Co LLP case study

Category: Private Equity

Published: 13 May 2013

Format:

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Overview

This white paper analyses a number of new private equity updates. It starts by looking at the ‘Patent Box' regime that was introduced in April 2013, which allows companies to apply for lower rates of UK corporation tax on worldwide profits from its patents. It reviews the recent Court of Appeal (CA) judgment in BAA Ltd v HMRC [2013] EWCA Civ 112, looking at the facts of the case, the decisions that were made and issues to consider in the future. Updates on clawing-back bonuses, the London Stock Exchange's new High Growth Segment and restrictive covenants are also examined.

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Categories related to Private Equity