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Tax indemnities in international M&A: when does tax become payable?

19 Jul 18

In Minera Las Bambas SA & Anor v Glencore Queensland Ltd & Ors [2018] EWHC 1658 (Comm), the Commercial Court decided that VAT was not “payable” for the purposes of a tax indemnity in a share purchase agreement and related deed of indemnity until it became coercively...

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Authors

Philip Reid
Philip Reid
Associate
London
Picture of Phillip Ashley
Phillip Ashley
Partner
London
Picture of Aaron Fairhurst
Aaron Fairhurst
Partner
London
Picture of Sarah Grenfell
Sarah Grenfell
Partner
London
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