Cross-border executive appointments — key UK tax & corporate considerations

We outline the key payroll, tax and governance issues that overseas companies typically face when appointing a UK‑based executive.
We make the difference. Talk to us: 0333 004 4488 | hello@brabners.com
AuthorsMark RathbonePaula McGrath
3 min read

Over the first half of this year, we have been the UK’s 11th most active legal team for merger and acquisition activity, according to the latest Experian MarketIQ league table for H1 2024.
The rankings list the most active law firms across the UK and Ireland for mergers and acquisitions, in order of the volume of deals completed.
Illustrating our national reach, we rank:
Mark Rathbone, Partner and Head of Corporate, commented: “Being recognised as one of the most active legal teams for M&A activity is a great achievement and we’ve jumped up eight places from H2 2023.
We’ve seen a significant increase in M&A activity over the last six months across all sectors and the team has completed 38 transactions during H1. We have seen a notable improvement in underlying conditions, with a mix of relatively strong economic performance, a better interest rate outlook and a continuation of funds deploying capital across the regions. We are also seeing strong national and international transactional activity from a number of acquisitive clients.”
Paula McGrath, Principal and Head of Deal Advisory, added: “The high level of M&A activity is partially driven by businesses returning to pre-pandemic levels and the uncertainty with regard to BADR (Business Asset Disposal Relief) in the upcoming Budget. This currently stands at 10% on the lifetime limit of £1m and thereafter CGT (Capital Gains Tax) applies for selling shareholders.
In a number of sectors, we’re still seeing the full effect of Brexit flowing through, as this was largely masked by the impact of the pandemic. Corporates are now discussing M&A activity with more positivity to accelerate growth or dispose where they recognise that they’ve taken the business as far as they can.
Additionally, we’re seeing an uptick in management buy-outs, as business owners are deciding to sell to management rather than approach the market for an exit, recognising that this can provide more certainty on the future of the business.”
As one of the North West’s most active deal advisers across all sizes of transaction, our corporate team understands the nuances and complexities of deals. We can help you to build and implement your strategy, grow your business, achieve your objectives, negotiate terms and fulfil your legal obligations.
Our deal advisory team of specialist accountants uses expertise, experience, tenacity and instinct to tactically guide businesses and management teams through a range of complex, multi-million-pound corporate transactions.
If you need any advice or assistance with a merger or acquisition, talk to us by completing our contact form below.
Loading form...

We outline the key payroll, tax and governance issues that overseas companies typically face when appointing a UK‑based executive.

We outline the key UK tax issues for employers sending staff to the UK and highlight steps to stay compliant while maximising reliefs.

We explain what the Hotel La Tour decision means in practice and how businesses can manage the resulting VAT risk.

We break down what the Budget means for international employers, investors and multinational groups.

We explore why Paramount's bid for Warner Bros is likely to trigger intense scrutiny by UK and EU regulators.

We set out the practical lessons, human factors and challenges that shape successful transactions, covering strategy, due diligence and post‑completion.

Our award-winning regeneration team has launched a new report that uncovers how life and work across the North of England has changed since the millennium.

We’ve delivered another strong year of dealmaking, achieving 16% growth and advising on more than £900m in transactions.

Our award-winning litigation team has secured a High Court judgment in favour of Acasta European Insurance Company Limited.

We’re delighted to announce the opening of a new office in London, marking a major milestone at the end of a year defined by strong financial performance.

We explore the key changes that the Economic Crime and Corporate Transparency Act ushers in and outline what they mean for companies going forward.

2025 could well be remembered as the ‘end of the beginning’ for The Hundred.

We break down the recurring challenges that GCs face across transactions and projects and outline how we can help them with practical, flexible support.

We’re proud to be supporting Lancaster’s Vale of Lune RUFC by sponsoring the team’s away shirts for the next two seasons.

Our corporate team advised the shareholders of Rural Solutions on its acquisition by Celnor Group, an investor in businesses across the TICC sector.

We explore the succession options available to law firm partners — from partner buy‑outs to private equity sales, acquisitions and EOTs.

We explore the Chancellor’s decision to change the capital gains tax (CGT) relief available for disposals to Employee Ownership Trusts (EOTs).

We explore why a law firm might favour an employee ownership model and outline the common themes behind their choice.

We’re the eighth Best Large Company to Work For in the UK and #1 Best Company to Work For in Yorkshire, according to the latest Best Companies rankings.

We're thrilled to have been commended in three separate categories in The Times Best Law Firms 2026.

We’ve renewed our support for the Maurice Watkins Bursary — pledging a further £45,000 over the next three years.

Our litigation team achieved a successful outcome for Docutech Office Solutions Ltd in a major claim against a former employee and his new employer.

We supported Kent Community Health NHS Foundation Trust (KCHFT) in the successful sale of Sandwich Dental Service.

We explore what the NSIA means for investors, when to notify and why understanding control is key.

We’ve supported IMT Matcher in pursuing strategic partnership with ReproTech LLC, creating a global leader in IVF treatment technology.