Private equity: tax overview
Private equity-backed transactions cover a variety of arrangements from early funding (venture capital), management buyouts and buy-ins to secondary buyouts. This note provides an overview of the main tax issues that arise in each of these transactions. It also provides an overview of the taxation of private equity funds and executives.
NOTE: This resource is being reviewed in light of the March 2015 Budget. For more information, see Legal update, March 2015 Budget: business tax implications.