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Corporate Finance Faculty

Lead advisory

Initiating deals, managing sale processes, devising acquisition strategies and applying techniques in global and local mergers and acquisitions.
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Topical articles

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Deals and investment in the age of AI
  • Article
  • 14 Nov 2024
Delivering the keynote speech at yesterday’s ICAEW Corporate Finance Faculty Annual Reception, Lord Clement-Jones highlighted the ethical considerations of AI, as Pearson scooped the prestigious Corporate Development Award.
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Analysis: investment in numbers
  • Article
  • 12 Nov 2024
Tech is leading a surge in confidence, tempered by geopolitical uncertainty.
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Regulation: FRS 102
  • Article
  • 12 Nov 2024
Amendments to financial reporting standard FRS 102 will change how revenue is recognised and leases are accounted for. Grant Thornton’s Patrick O’Brien and Pinkesh Patel explain the impact on M&A valuations.
ICAEW head of corporate finance David Petrie
David Petrie on the M&A outlook under a new government
  • Article
  • 11 Oct 2024
As we enter the last quarter of 2024, and with the new UK government about to announce its first Budget, ICAEW head of corporate finance David Petrie gives his thoughts on the outlook for M&A.
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In numbers: PE, fintech and more
  • Article
  • 11 Oct 2024
From good news for fintech to what’s troubling CEOs, we bring you the latest facts and figures.
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Insight: debt financing
  • Article
  • 11 Oct 2024
Soaring inflation and the rapid rise in interest rates delivered a major blow to M&A deals, increasing the cost and reducing the debt finance that helps fuel them. But there are indications that better times lie ahead.
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Comment: ESG vendor due diligence
  • Article
  • 11 Oct 2024
As private equity looks for returns from exit, one helping hand could be the value creation offered by ESG vendor due diligence, as Zara de Belder and Matt Smith of Anthesis Group explain.
setting sun sunset shining reflecting on a row of solar panels orange glow clouds
Insider dealing: Schroders Greencoat buys Toucan
  • Article
  • 11 Oct 2024
‘You couldn’t make it up’ – a bit of a cliché in recent years – is a perfect description of the story of an Essex council’s investment in the UK’s biggest solar portfolio, Toucan Energy. But all’s well that ends well.
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Interviews and profiles

Kristine Chong, associate director at Salonica Group
Career paths: Kristine Chong, Salonica Group
  • Article
  • 12 Nov 2024
Kristine Chong, associate director at Salonica Group, loves rising to the challenge of investing in minority-led businesses, from the start of a deal to completion.
Gemma Legg, head of M&A for Thames Valley and South Coast at RSM UK
Career paths: Gemma Legg, RSM UK
  • Article
  • 10 Sep 2024
Collaboration is key when it comes to getting complex deals done, says Gemma Legg, head of M&A for Thames Valley and South Coast at RSM UK.
haysmacintyre partner Jon Dawson, standing on a London rooftop with skyscrapers behind and beside greenery shrubs
On my CV: Jon Dawson, haysmacintyre
  • Article
  • 09 Jul 2024
Working as a group of advisers can move deals to the most appropriate and most efficient solutions, says haysmacintyre partner Jon Dawson.
Charindra Pathiwille, Deloitte’s managing partner of UK financial advisory
Profile: Charindra Pathiwille, Deloitte
  • Article
  • 06 Jun 2024
From ACA training two decades ago to taking over as managing partner of UK financial advisory last year, Deloitte’s Charindra Pathiwille can be considered a company ‘lifer’. He talks to Marc Mullen about the challenges facing M&A and aligning the firm with client needs in 2024
Victoria Kisseleva is an M&A partner at FRP Corporate Finance
On my CV: Victoria Kisseleva, FRP Corporate Finance
  • Article
  • 10 May 2024
Finding the balance between too much and too little due diligence is key when advising private equity on a sector that’s new to them, says FRP Corporate Finance M&A partner Victoria Kisseleva.
Deepti Patankar, M&A adviser, senior associate Taylor Wessing
Profile: Deepti Patankar
  • Article
  • 10 May 2024
Relishing challenges, grasping opportunities and learning from experiences are what makes an M&A adviser. Marc Mullen speaks to Deepti Patankar about a career that has already taken in more than most.
Ed Westhead, equity capital markets partner at Fieldfisher, London city skyline in background
On my CV: Ed Westhead, Fieldfisher
  • Article
  • 09 Apr 2024
Effective collaboration with all advisers is critical to the ultimate success of complex deals, says Ed Westhead, equity capital markets partner at Fieldfisher.
Kevin Paget Menzies director corporate finance team on my CV
On my CV: Kevin Paget, Menzies
  • Article
  • 06 Dec 2023
When cultural fit is key to a vendor, much due diligence on potential buyers is needed before a shortlist for approach is settled on, says Kevin Paget of Menzies.
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Practical guidance

Read the Corporate Finance Faculty's good practice guidelines on M&A and related areas.
Definition and types of AI landing page
AI in corporate finance
  • Hub page
  • 23 Sep 2024
The Corporate Finance Faculty have brought together insights and resources on how AI is being used in corporate finance to help you better understand the application benefits and risks, as well as the practical considerations as you begin to revolutionise how deals are done.
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Financial due diligence
  • Report
  • 22 Oct 2024
This guideline explores the what, why, who and how of performing effective financial due diligence (FDD) and the outcomes it should achieve. It considers how FDD interacts with other areas of due diligence and how today’s rapidly evolving technology landscape, including AI, is reshaping the FDD process.
Jump jet taking off at sunset
National Security and Investment
  • Helpsheets and support
  • 28 Jan 2021
The National Security and Investment Act 2021 strengthens the government’s powers to call in and scrutinise transactions on grounds of national security. The legislation commenced on 4 January 2022. The ‘call-in power’ may be used in relation to transactions that took place on or after 12 November 2020.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Incorporating and Disincorporating a Business
Exclusive Capital gains tax
  • eBook chapter
  • 01 Dec 2024
  • Jackie Anderson, Mark McLaughlin
  • Incorporating and Disincorporating a Business
Chapter containing practical advice on capital gains tax in relation to incorporating a business.
Capital allowances: transactions and planning 2020/21
Exclusive Acquisition of a business
  • eBook chapter
  • 01 Nov 2024
  • Steven Bone
Chapter on the capital allowance implications when acquiring a business, including acquisition of shares, acquisition of a trade and company reconstructions without a change of ownership.
Partnership Taxation
Exclusive Business Asset Disposal Relief (previously Entrepreneurs’ Relief)
  • eBook chapter
  • 01 Sep 2024
  • David Whiscombe
  • Partnership Taxation
Chapter providing expert guidance on business asset disposal relief (previously called entrepreneurs’ relief) in relation to a business partnership.
Partnership Taxation
Exclusive Mergers and demergers
  • eBook chapter
  • 01 Sep 2024
  • David Whiscombe
  • Partnership Taxation
Chapter providing expert guidance on the tax consequences of the merging and demerging of partnerships.
Tax Planning for Family and Owner-Managed Companies 2024/25 book cover
Exclusive Making a business acquisition
  • eBook chapter
  • 01 Jul 2024
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
Advice on the typical process for making a business acquisition, written for anyone who advises or runs a family or owner-managed company. Includes an overview of agreeing outline terms, carrying out a due diligence investigation and the tax due diligence process.
Tax Planning for Family and Owner-Managed Companies 2024/25 book cover
Exclusive Shareholding and corporate structures
  • eBook chapter
  • 01 Jul 2024
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
Chapter containing advice on shareholding and corporate structures, written for anyone who advises or runs a family or owner-managed company.
Tax Planning for Family and Owner-Managed Companies 2024/25 book cover
Exclusive Share transfers, share buy-backs and company reorganisations/demergers
  • eBook chapter
  • 01 Jul 2024
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
Tax planning advice for company restructuring and share transfers or buy-backs, written for anyone who advises or runs a family or owner-managed company.
Tax Planning for Family and Owner-Managed Companies 2024/25 book cover
Exclusive Selling the owner-managed business or company
  • eBook chapter
  • 01 Jul 2024
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Unwritten rules of M&A: mergers and acquisitions that deliver growth- learning from private equity
  • eBook
  • 26 Oct 2024
  • John Colley
This book helps to navigate the difficult terrain faced by boards wishing to grow through acquisition. It identifies which strategies are more likely to be effective and how the chosen strategy largely determines the form of integration.
Exclusive Business Asset Disposal Relief
  • eBook chapter
  • 31 Aug 2024
  • Malcolm James
  • Taxation of Small Businesses
A section giving a detailed exposition of the circumstances in which Business Asset Disposal Relief is available.
Exclusive Acquisitions 2024
  • eBook
  • 01 Jan 2024
  • University of Law
Provides an introduction to the legal and taxation implications of buying and selling a business enterprise.
Exclusive Mergers and takeovers
  • eBook chapter
  • 12 Feb 2020
  • Glen Arnold
A chapter examining common motives behind mergers, the ways in which mergers are financed, the merger process, and the rules and regulations designed to prevent unfairness to shareholders.
Exclusive Mergers and takeovers
  • eBook chapter
  • 26 Feb 2019
  • Denzil Watson, Antony Head
A chapter covering the different types of merger and takeover, the motives behind merger and takeover activity, relevant valuation techniques, ways in which mergers and takeovers can be financed, strategies and tactics employed in the takeover process, and more.
Exclusive Wealth creation in the world's largest mergers and acquisitions: integrated case studies
  • eBook
  • 15 Dec 2018
  • B. Rajesh Kumar
This book highlights research-based case studies in order to analyze the wealth created in the world's largest mergers and acquisitions (M&A). Each chapter covers a specific case and offers a focused clinical examination of the entire lifecycle of M&A for each mega deal, exploring all aspects of the process.
Exclusive Valuation for M&A
  • eBook
  • 01 Jan 2018
  • Chris M Mellen, Frank C Evans
This title aims to help determine a company's value, what drives it, and how to enhance value during a merger or acquisition. This edition includes new chapters on fairness opinions and professional services firms.
Exclusive Essentials of M&A: due diligence
  • eBook
  • 07 Jun 2017
  • Peter Howson
This book is a must for anyone who needs to master the essentials of due diligence with the minimum effort and in the minimum amount of time. Straightforward and unbiased, it sets out the fundamentals of pre-acquisition investigations, showing which are appropriate and why.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on mergers and acquisitions. A selection of recent books is set out below.
Private equity: a transactional analysis
  • Library book
  • 01 Aug 2024
  • C. Hale (ed.)
A practical introduction to the world of private equity. Contributing authors explore the key ingredients of private equity transactions and the technical issues associated with them.
Business Asset Disposal Relief — 15 years on
  • Library book
  • 01 May 2023
  • R. Jamieson
A Tax Digest examining the development of Business Asset Disposal Relief (previously known as Entrepreneurs’ Relief) since the introduction of the regime in 2008. It aims to bring readers up-to-date with all aspects of this valuable capital gains tax incentive.
Buying and selling private companies and businesses
  • Library book
  • 30 Jun 2022
  • S. Singleton
This book provides detailed coverage of the key commercial, tax and legal issues relating to business sales, from the perspective of both the seller and the purchaser. Covers the full sales process, from due diligence through to completion of the share purchase or business transfer agreement.
Buying and selling insolvent companies and businesses
  • Library book
  • 01 Jan 2022
  • K.Titchen
A comprehensive guide to the sale and purchase of insolvent companies or businesses for insolvency practitioners and other professionals involved in insolvency, including lawyers, accountants, company directors and company secretaries.
Corporate acquisitions and mergers in the United Kingdom
  • Library book
  • 26 Aug 2021
  • N. von Bismarck
A concise guide to law and practice relating to mergers and acquisitions of public and private companies in the United Kingdom. From the perspectives of both purchaser and seller, it considers key topics such as structuring the transaction, due diligence, and contractual protection.
Mergers, acquisitions, and other restructuring activities: an integrated approach to process, tools, cases, and solutions
  • Library book
  • 01 Jan 2021
  • D.M. Depamphilis
Contains the most up-to-date and notable deals, precedent-setting judicial decisions, government policies and regulations, and trends affecting M&As, as well as takeover strategies and tactics.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.