Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/spa/ Views and developments from the Tax Department at Weil Tue, 14 Apr 2026 20:54:30 +0000 hourly 1 Warranties and Covenants: The Right Route https://tax.weil.com/whats-new-on-the-blog/warranties-and-covenants-the-right-route/ Wed, 04 Dec 2019 13:23:24 +0000 Stuart Pibworth http://tax.weil.com/?p=767 On share acquisitions, purchasers customarily seek protection in the share purchase agreement (“SPA”) for historic exposures (including tax exposures) of the company/group being acquired (target). For historic tax exposures, protection generally takes one of two forms: warranties and/or covenants. The scope and drafting of that protection will often turn on the tax due diligence undertaken

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]]> Take Notice of the Notice Provisions! https://tax.weil.com/uk-tax/straight-to-the-point/take-notice-of-the-notice-provisions/ Thu, 11 Jan 2018 15:44:10 +0000 Oliver Walker http://tax.weil.com/?p=487 The Court of Appeal has unanimously held that contractual claims under a share purchase agreement were barred by the operation of a limitation clause that required the buyer to include reasonable details of the claims, including the grounds, in its notice to the sellers.  As the buyer did not set out which warranties it was

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]]> The Court of Appeal has unanimously held that contractual claims under a share purchase agreement were barred by the operation of a limitation clause that required the buyer to include reasonable details of the claims, including the grounds, in its notice to the sellers.  As the buyer did not set out which warranties it was

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