1
Type
Speaker
CPD Hours Level
Masterclass 5 UpdateInformation
SRA Competency B

Introduction

This masterclass will explore the taxes which apply on the disposal of a business and how these are dealt with in a business purchase agreement.

Aimed at tax professionals and corporate lawyers, it will provide a working example of a hive down alternative for disposing of business assets and high-level demerger alternatives to a hive down within a group.

What You Will Learn

This masterclass will cover the following:

Taxes on Business Disposals

  • Direct taxes on business disposals
    • Capital gains assets
    • Loan relationships
    • Intangible fixed assets
    • Capital Allowances
    • Stock/WIP
  • VAT - TOGC rules
  • Stamp taxes
  • Documenting the disposal, what should the asset purchase agreement say on taxes?
  • International issues, issues arising on multi-jurisdictional business transfers

Hive Downs

  • Group transfers and de-grouping rules for:
    • Capital gains assets
    • Loan relationships
    • Intangible fixed assets
    • Capital allowances
    • Stock/WIP
  • Loss carry forwards and tax assets - anti-avoidance rules
  • Substantial shareholding exemption
  • VAT - TOGC/VAT grouping
  • Stamp taxes and de-grouping
  • International issues - a high level look at structuring where the business is based in a number of jurisdictions

High Level Demerger Alternatives

  • Forms of merger - liquidation reconstruction v return of capital v statutory demerger
  • Obtaining reliefs: s136 TCGA/s139 TCGA
  • Avoiding a distribution
  • Transactions in securities rules
  • VAT

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Masterclass | 18.11.2019

London | 10:00am - 4:30pm


Hive Downs & Taxes on Business Disposals - A Masterclass

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Nov
18
2019
London
10:00am - 4:30pm
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Masterclass | 14.01.2020

Manchester | 10:00am - 4:30pm


Hive Downs & Taxes on Business Disposals - A Masterclass

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Jan
14
2020
Manchester
10:00am - 4:30pm
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Masterclass | 11.02.2020

Cambridge | 10:00am - 4:30pm


Hive Downs & Taxes on Business Disposals - A Masterclass

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Feb
11
2020
Cambridge
10:00am - 4:30pm
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Masterclass | 17.03.2020

Leeds | 10:00am - 4:30pm


Hive Downs & Taxes on Business Disposals - A Masterclass

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Mar
17
2020
Leeds
10:00am - 4:30pm
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Masterclass | 01.04.2020

Bristol | 10:00am - 4:30pm


Hive Downs & Taxes on Business Disposals - A Masterclass

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Apr
1
2020
Bristol
10:00am - 4:30pm
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Masterclass | 19.05.2020

Birmingham | 10:00am - 4:30pm


Hive Downs & Taxes on Business Disposals - A Masterclass

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May
19
2020
Birmingham
10:00am - 4:30pm
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Prices (ex VAT)
Smart
Plan Information
£250
Season
Ticket Information
£375
Standard
£500
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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