Asset purchases: tax aspects of hive downs

This practice note discusses the tax implications of a hive down. A hive down is the transfer of all or part of the business or assets of a company to a new company (the hive down company), often followed by the sale of the shares in the hive down company to a third party.

Practical Law Tax, based on material written by Andrew Ross, Baker Tilly and Pam Jackson, PricewaterhouseCoopers LLP.


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