Corporate Transactions: Tax and Legal Issues, Finance Act 2014
7.3Two party swap
As mentioned above a two party swap is essentially a share for share/undertaking transaction where the consideration (consisting of shares in the acquiring company) is issued to...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.