Acquisition of an interest in a business can be via the purchase of a minority or majority shareholding from a vendor (individual or corporate shareholder) or purchase of the trade and assets used in the business. These papers focus on share acquisitions that give a UK acquirer control of a UK or overseas target, and discuss the corporate finance, UK tax and financial reporting (IFRS) issues in an integrated manner. Evaluation & Financing considers how the acquirer arrives at an offer price for control, how the benefits of the acquisition are shared, how the consideration is structured and financed, and how financial risks are managed. Taxation (UK) & Reporting (IFRS) deals with the consequences: how UK-resident vendors are taxed on the sale, how the acquirer reports the acquisition and its financing under IFRS, how it can secure UK tax relief on its financing costs, and how a cross-border acquisition can be structured tax-efficiently.