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There are three main tax considerations when a UK company makes an acquisition outside the UK. These are:

1. •

   structure, ie whether to establish a new subsidiary to make the acquisition

2. •

   finance, ie whether to fund the new subsidiary with debt or equity

3. •

   whether to acquire assets or shares in the target business

The same considerations will apply when a foreign company makes an acquisition of a UK business.

For more in-depth guidance, see Tolley’s International Tax Planning Part B2 ‘Cross-border acquisitions’.