Jack Hollyman, Senior Director in A&M Taxand's U.K. Financial Investors Group, discusses Hive Downs in Tax Adviser Magazine and considerations for how to manage commercial and tax issues when transferring business assets and shares to a purchasing company.

"Hive downs in preparation of an M&A transaction provide an opportunity for tax advisers to demonstrate their commerciality alongside complex tax technical input," said Hollyman. "But thorough planning at the outset is critical.

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