2
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Confidentiality: acquisitions Confidentiality agreements (also known as non-disclosure agreements) are usually signed during the early stages of the acquisition process and seek to ensure that confidential information disclosed (normally by the seller) during the negotiations remains confidential and is not used other than for the purpose disclosed. This note explains why a written confidentiality agreement is considered to be necessary and considers common provisions of the confidentiality agreement and the enforcement of confidentiality obligations. | Practice notes | Maintained |
| 2 | Intangible property: tax The rules in Part 8 of the Corporation Tax Act 2009 apply to a company's intangible assets. This practice note considers those rules, and how they affect a company's liability to corporation tax. | Practice notes | Maintained |