What tax relief applies in a share transaction? When do you need a company reorganisation or reconstruction? What tax reliefs apply to a company reorganisation, a share for share exchange, reconstruction or other transaction involving shares?
You can reorganise or separate company activities and different subsidiaries using a variety of different methods.
The super-practical tax guides in this index provide an outline of the tax treatment together with step-by-step guides, case studies and tax clearance templates.
Instructions
1. Using the Transactions Planner, decide what you want to do and what Option works best.
2. Follow the links to the Tools to find the tools for the job.
3. Check out our Case studies to find your topic.
Transactions Planner
Reorganisation Planner
What do you want to do?
Aim | Options | Tools | ||
Creating a group
Why?
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Add a new subsidiary:
Form a group
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Guides Case study & tax clearance template Paperwork
|
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Reorganise share capital:
Why?
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With shareholder approval: amend by Companies Act 2006 resolution:
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Guides |
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Repay share capital:
Why?
|
|
Guides |
||
Prepare for immediate sale:
Why?
|
Share sale following:
Asset sale/company sale
|
Guides
Case studies & tax clearance templates
|
||
Tidy up the business or assets or plan for a potential future sale
Tidy up or plan for a potential future sale:
Why?
|
Just trades:
Trades or business:
|
Guides: Case studies: just trades Case studies: a mixed business |
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Tidy up the business or assets or plan for a potential future sale
|
|
Guides |
||
Buyout
how?
|
|
Guides Case study Paperwork
|
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Exit planning for key shareholders, leaving remaining shareholders in control For?
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Use company funds to buy shares
Borrow against company assets to buy shares
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Guides Case studies |
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Expand the businesses
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Guides
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Stamp Duty: Share-for-share exchange |
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Guides |
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Close down the company: that is the end! |
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Guides Checklists |
Case Studies
Health warning: see our Terms & Conditions
Topic/case study |
1. Trading company with two trading activities:
Why?
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2. Trading company with an investment property or investment business:
Why?
See Case Study 2: Tradeco: Demerger of its investment business |
3. Trading company with investment subsidiary
Why?
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4. Investment company with trading subsidiary:
Why?
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5. Management buyout
For?
Why?
|
6. Purchase of own shares
For?
Why?
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7. Creating a group
Why?
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7. Stamp Duty: Share-for-share exchange
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8. Buy out a retiring shareholder (where POS is not possible)
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