MBOs/MBIs & Private Equity

Welcome to the home of MBOs/ MBIs & private equity on Law-Now.

On this page, you will find all the articles and publications for MBOs/ MBIs and private equity. CMS also delivers a host of other research and analysis for this area, including the CMS cross-border merger guide, Emerging Europe: M&A report and the CMS guide to employmentissues in an M&A transaction.

To stay in touch with the latest developments, please bookmark this page on your mobile or register to receive eAlerts.

Recent Articles

  •  
    15/01/2025
    China

    2025 – Topics that may Concern You

    Companies doing business in China constantly have to deal with changes in regulations and new laws. This will also continue in 2025.Topics such as the new PRC Company Law, new PRC Tariff Law, PRC Regulations on Export Control of Dual-Use Items, network data security management, data transfer, opening up capital markets to foreign investment, and raise of statutory retirement age of employees etc. will continue to be a concern for many companies in China in 2025.Complying with regulatory requirements is one of the key challenges for foreign companies and investors in China, not only in terms of...
    Read more
  •  
    12/12/2024
    United Kingdom

    UK Tax Disputes Digest (Winter 2024)

    Welcome to the Winter 2024 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel and other in-house professionals.As with previous editions, we have seen a continued increase in HMRC activity across various areas. Both individual and corporate taxpayers would be well-advised to check their tax position as soon as possible to prepare for any potential HMRC investigation into their tax affairs.In this edition, we look at just a few of these developments, including in relation...
    Read more
  •  
    31/10/2024
    United Kingdom

    Autumn Budget 2024 - carried interest reform

    In line with its election manifesto the new Labour government will amend the tax treatment of carried interest.From 6 April 2025 until 5 April 2026 there will be an interim increase in the special capital gains tax (“CGT”) rate for carry from 28% to 32%.From 6 April 2026 carried interest will be taxed under the income tax regime and also subject to national insurance contributions (“NICs”).  Where a carried interest meets certain qualifying criteria a 72.5% multiplier will apply lowering the effective additional rate of income tax from 45% to an effective rate of 32.625%...
    Read more
  •  
    28/10/2024
    United Kingdom

    The Economic Crime and Corporate Transparency Act 2023: Companies House publishes timetable for im­ple­ment­a­tion

    Companies House has published its much awaited plan (Transition Plan) for implementation of some of the key provisions of the Economic Crime and Corporate Transparency Act 2023 (ECCTA) not yet in force. Delivering the Transition Plan still requires significant investment in terms of Companies House systems and processes, as well as Parliamentary time to enact further secondary legislation. As a result, the new provisions are to be implemented in phases with Companies House anticipating that it will take until 2027 to complete.BackgroundThe ECCTA was enacted as part of Government efforts to combat...
    Read more
  •  
    24/09/2024
    United Kingdom

    The taxing question of carried interest

    This article previously appeared in Thomson Reuters Regulatory IntelligenceWhilst it is a political decision as to how carried interest is taxed, there is some confusion in the Treasury’s suggestion in the Call for Evidence “that the current tax regime does not appropriately reflect the economic characteristics of carried interest and the level of risk assumed by fund managers in receipt of it.”In our experience, most carried interest is structured in accordance with paragraph 8 of the Memorandum of Understanding (MOU) between the British Private Equity & Venture Capital Association...
    Read more
  •  
    09/09/2024
    United Kingdom

    UK Tax Disputes Digest (Summer 2024)

    Welcome to the Summer 2024 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel and other in-house professionals.As with previous editions, we have seen a continued increase in HMRC activity across various areas. Both individual and corporate taxpayers would be well-advised to check their tax position as soon as possible to prepare for any potential HMRC investigation into their tax affairs.In this edition, we look at just a few of these developments, including the latest...
    Read more