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Transaction services

Carrying out financial, tax, vendor, commercial and operational due diligence.

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Topical articles

Exclusive IHIF reflections
  • Article
  • 30 May 2024
My immediate observations from IHIF 2024, which saw c2,500 industry professionals from across Europe (and wider) gather in a – rather chilly – Berlin to discuss the current mood, immediate outlook and longer term trends for the European Hotel investment and transactions market.
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Trendwatch: Industrials
  • Article
  • 09 Apr 2024
  • Corporate Financier
Control of industrial assets and greening of old industry are two of the many drivers for M&A in the industrial sector. Jason Sinclair looks at recent transactions.
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Insight: earn-out clauses
  • Article
  • 11 Mar 2024
  • Corporate Financier
Earn-out clauses now feature in more than one in four European M&A transactions, as David Prosser reports.
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Exclusive Tax advantages and pitfalls of an earn-out
  • Article
  • 01 Dec 2023
  • Taxline
James Moore describes the use of an earn-out in M&A transactions and highlights the risk of reclassification as earnings.
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Interviews and profiles

Shivani Kotecha, transaction services manager, BDO. Young asian woman head resting in hand city in background
Career paths: Shivani Kotecha, BDO
  • Article
  • 09 Apr 2024
  • Corporate Financier
Working on complex transactions is something that Shivani Kotecha relishes at BDO. She tells Jo Russell about her corporate finance journey so far and what might be in store for the future.
Amy Murphy, a corporate finance manager based at FRP Advisory’s Manchester office
Career paths: Amy Murphy, FRP Advisory
  • Article
  • 11 Mar 2024
  • Corporate Financier
The ACA has given Amy Murphy a springboard to a career in transactions. Now a corporate finance manager based at FRP Advisory’s Manchester office, she talks to Jo Russell about her role and her plans.
Laura Mott partner haysmacintyre, co-head of transaction advisory services
Profile: Laura Mott, haysmacintyre
  • Article
  • 12 Feb 2024
  • Corporate Financier
Putting people first is key to success, says Laura Mott, co-head of transaction advisory services at haysmacintyre, where team effort and collaboration are an essential part of the company culture.
Flora Foreman supervisor transaction advisory services haysmacintyre young woman
Career paths: Fiona Foreman, haysmacintyre
  • Article
  • 09 Nov 2023
  • Corporate Financier
Flora Foreman of haysmacintyre hedged her bets at university, taking a degree in economics and art history. In the end, a career in finance won the day and after she passed her ACA she opted for advising on deals.
Darra McCarthy-Paul ACA Quantuma assistant manager Corporate Financier career paths
Career paths: Darra McCarthy-Paul, Quantuma
  • Article
  • 11 Oct 2023
  • Corporate Financier
Qualified as an ACA and moving into transaction services by the age of 23, Darra McCarthy-Paul, an assistant manager at Quantuma, tells Jo Russell about setting off on her career path early.
Steve Hubbard RSM M&A and private equity team ICAEW Corporate Financier On my CV
On my CV: Steve Hubbard, RSM
  • Article
  • 12 May 2023
  • Corporate Financier
International reach and local knowledge are both essential when advising on complex multi-jurisdictional transactions, says RSM corporate finance partner Steve Hubbard.
Corporate Financier image
Career paths: Sarah Gilbey
  • Article
  • 15 Nov 2021
  • Corporate Financier
Sarah Gilby, ESG technical director at Anthesis, has seen the development of environmental advisory on transactions grow and grow over her 25-year career.
Corporate Financier image
Julie Hood of EY shares her love of a challenge has not gone away
  • Article
  • 15 Oct 2021
  • Corporate Financier
Julie Hood, EY’s leader of strategy and transactions for the EMEIA region, began her career as an architect before moving into corporate finance transactions. She tells Marc Mullen how her love of a challenge has not gone away

Practical guidance

Earn-out agreements
  • Helpsheets and support
  • 17 Oct 2023
  • PDF (1,266kb)
This Corporate Finance Faculty best-practice guideline, authored by Grant Thornton, explores the factors that can influence the outcome of an earn-out agreement, for both the buyer and the seller, and illustrates its benefits and potential pitfalls.
Exclusive Public to private transactions (Best practice guideline 68)
  • Helpsheets and support
  • 01 Oct 2021
  • PDF (2,482kb)
Devised and commissioned by ICAEW’s Corporate Finance Faculty and published with PwC and Travers Smith, this guidance looks at an important type of corporate transaction.
AI in Corporate Advisory
  • Report
  • 05 May 2020
The Corporate Finance Faculty and Drooms have published the world’s first research about the role of artificial intelligence in deals.
Exclusive Completion mechanisms: Determining the final equity value in transactions - Issue 64 2016
  • Helpsheets and support
  • 06 Oct 2016
  • PDF (497kb)
This guideline addresses the principal considerations in the completion process. It compares and contrasts the mechanisms used to establish the final equity value in deals. It also provides commentary on common areas of dispute, together with mitigating actions.
Exclusive Financial Modelling, Issue 63
  • Helpsheets and support
  • 06 Jul 2016
  • PDF (4,453kb)
This 2nd edition is a practical guide to financial modelling in a corporate finance transaction context. That rider is important. The guide is aimed at corporate financiers and modellers who need to prepare, use or review financial models for deals; it is not aimed at financial modellers who need to develop their understanding of corporate finance.

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.

Tax Planning for Family and Owner-Managed Companies 2023/24 book cover
Exclusive Typical acquisition process
  • eBook chapter
  • 2024
  • Peter Rayney
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.
Beswick and Wine: Buying and Selling Private Companies and Businesses
Exclusive Precedent E - Due diligence request
  • eBook chapter
  • 2022
  • Susan Singleton
A sample due diligence request, suitable for use by a purchaser in connection with their legal due diligence. Applicable (with modification) for both share purchases and business transfers. This due diligence request is an indicative draft only and should be tailored to suit the particular circumstances of the target company/business.
Beswick and Wine: Buying and Selling Private Companies and Businesses
Exclusive Due diligence
  • eBook chapter
  • 2022
  • Susan Singleton
A chapter on due diligence in this step-by-step guide to the sale and purchase process of shares or assets. The chapter is written from the purchaser's perspective and covers the main areas for investigation by the purchaser's solicitors.
Beswick and Wine: Buying and Selling Private Companies and Businesses
Exclusive Buying and selling technology businesses
  • eBook chapter
  • 2022
  • Susan Singleton
A chapter on the process of buying and selling technology businesses, in this step-by-step guide to the sale and purchase process, focusing on key commercial, tax and legal issues.
Beswick and Wine: Buying and Selling Private Companies and Businesses
Exclusive Buy-outs
  • eBook chapter
  • 2022
  • Susan Singleton
A chapter on buyouts in this step-by-step guide to the sale and purchase process, focusing on key commercial, tax and legal issues. Topics covered include: conflict of interests; due diligence; shareholder consent; tax considerations.
Automatic Exchange of Information Handbook
Exclusive Automatic exchange of information handbook
  • eBook
  • 2021
  • John Hiddleston, Azets
A practical guide to the automatic exchange of information rules legislation within the UK, covering the requirements of the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA).
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Further resources

Helpsheet
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Support for due diligence

Being able to understand and evaluate a prospective acquisition, buyer or partner is essential to any growing company in today’s business environment.

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Library resources
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Due diligence: Library resources

Access a range of articles, books and online resources on the subject of due diligence, curated by ICAEW's Library.

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Join the Corporate Finance Faculty

ICAEW's Corporate Finance Faculty is the largest network of professionals involved in corporate finance. Join chartered accountants and others involved in advisory, investment and business.

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