Tax Issues in Corporate Restructuring

£350.00 +VAT

This course can also be presented face to face in-house or via live in-house webinar.

Tax Issues in Corporate Restructuring Course Objectives:

Participants will:

  • Be introduced to the strategies that might need to be adopted where the split of a company is required in preparation for a business sale (either to the management or to third parties), or prior to a flotation.

The course will also look at share buy-backs, which can be used to buy out a retiring or dissentient shareholder.

Tax Issues in Corporate Restructuring Course Content:

Hiving down the target trade

  • Tax reliefs available on a transfer of trade within a group
  • Protecting losses when transferring the target trade into a “clean” Newco
  • Capital gains implications
    • Including use of the substantial shareholding exemption
  • Stamp duty land tax implications
  • Key cases and problem areas


  • Statutory demergers, Liquidation demergers and capital reduction demergers
    • Circumstances when each is appropriate
    • Capital gains implications
    • Stamp duty implications
    • Clearance procedures and problem areas
    • Practical examples and case studies

Share buy-backs

  • Using the purchase of own shares rules to buy out shareholders
  • Conditions to obtain CGT treatment
  • Problem areas
  • Why a buy-out is often preferable in succession planning
    • Case study

Background of the Trainer:

Our trainer is a Chartered Accountant who qualified with PwC in 1988, spending his last 18 months there in the Corporate Tax department. In 1989 he joined a leading financial training company as a tax tutor, teaching final level candidates for the ICAEW and ACCA examinations. Since 1992, he has been self-employed as a Professional Tutor and Training Consultant, specialising in tax update courses for accountants, lawyers and investment managers.

Our trainer has been teaching in the financial services industry since 1994. Although he concentrates on the professional development market these days, he is very experienced in teaching stock brokers, fund managers and financial advisors for their various regulatory examinations.

Tax Issues in Corporate Restructuring Course Summary:

Other reasons for the demerger or reconstruction can include:

  • to resolve a dispute between shareholders wishing to go their separate ways
  • to protect a group’s trading company status
  • to facilitate succession planning
  • to bring real estate currently held within a company into the personal ownership of the shareholders

It is desirable (but not essential) that delegates have a sound understanding of the basic principles of company and shareholder taxation

3.3/5 (3 Reviews)

7 February 2019, 3 September 2019