We advise UK and international companies on various kinds of restructuring including creating new corporate groups and demergers, pre-sale reorganisations and the exit process itself.
Provided such restructuring is for commercial reasons, it may be possible to achieve the restructuring with no immediate tax liabilities arising. Where appropriate, we can assist with obtaining HMRC clearance prior to the proposed transactions.
By ensuring the right structure is in place, reliefs such as business asset disposal relief and the substantial shareholding exemption can be maximised.
Examples of our advice include:
- Pre-exit reviews to identify pre-sale tax issues and opportunities;
- Creating new corporate groups;
- Tax structuring for management buyouts;
- Company purchases of own shares;
- Advising on the availability of reliefs such as business asset disposal relief and the substantial shareholding exemption;
- HMRC clearance applications in advance of proposed restructuring;