Reorganisations for the Smaller Companies
This product does not have fixed starting dates and/or places.
Course aims and objectives
This course looks at the key tax issues which needed to be considered in connection with a variety of forms of corporate reorganization. The material includes two illustrative case studies showing how the relevant provisions operate in a practical context.
The course will include
• Advantages of an own share purchase
• Reconstructions – splitting a business under Ss136 and 139 TCGA 1992
• Statutory demergers – some different options
• Trade and asset transfers
• Base cost uplifts
• Illustrative case studies
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
Course aims and objectives
This course looks at the key tax issues which needed to be considered in connection with a variety of forms of corporate reorganization. The material includes two illustrative case studies showing how the relevant provisions operate in a practical context.
The course will include
• Advantages of an own share purchase
• Reconstructions – splitting a business under Ss136 and 139 TCGA
1992
• Statutory demergers – some different options
• Trade and asset transfers
• Base cost uplifts
• Illustrative case studies
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
