Skip to main content

Sale & Purchase Agreement (SPA)

Navigating M&A deals

Our approach

Our SPA team helps you manage value protection, working closely with our financial and tax diligence teams as well as your legal advisors to achieve a predictable purchase price and proactively identify opportunities to create additional value.

Bringing insights from our 150+ deals a year, we support in three key areas:1. Seamless execution and integration between teams

We fully understand clients’ requirements for a coordinated approach and our SPA team will work in close conjunction with other Deloitte teams, other advisors and the client to maximise efficiency and value. For example, we deal with difficult logistical and pricing issues early in the process to deliver signed transactions as efficiently as possible.2. Consideration of the most appropriate purchase price mechanism in each transaction

Our early involvement helps clients decide whether to accept a completion accounts or locked box mechanism. Importantly, we provide cost effective advice – the value gained or lost on a pricing mechanism can be significant and our costs are typically a small fraction of the amounts at stake.3. Support in negotiations with the other side

We recognise clients’ goals of maximising value in every transaction. We leverage the experience gained by our UK centre of SPA excellence to help you identify and negotiate potential areas of value and vulnerability in the balance sheet which may be raised by the other side.

Our collaborative way of working