Joint Ventures - Getting the Tax Treatment Right

Introduction

The economic turmoil caused by both the UK leaving the EU and COVID-19 may lead to an increase in joint ventures between both companies based in the UK and overseas. Joint ventures can be structured in a number of different ways and each will have its own specific tax implications.

This virtual classroom session is designed to help both tax advisors and lawyers understand the various forms of joint ventures and in turn the specific tax treatments applicable to each, illustrated with various case studies and also the opportunity for group discussion.

What You Will Learn

This live and interactive session will cover the following:

• Contractual joint ventures
• Partnerships
• Company structures
• Specialist fund vehicles
• Should joint venture vehicles be established in the UK or elsewhere?
• The commercial reasons why certain forms of joint venture are preferred by different joint venture counterparties
• The way tax rules drive the decisions between different forms of joint ventures, dependent upon its activity and investments
• The tax treatment of each specific form of joint venture and the individual investors
• The tax position where investors are non UK residents
• To ensure understanding of the tax impacts before a joint venture is formed as opposed to upon exit
• Impact of the UK leaving the EU, COVID-19 and increasing international regulation

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.