1
Type
Speaker
CPD Hours Level
Seminar 6 IntermediateInformation
Accreditation Information
SRA Competency B

Introduction

The taxation of corporate transactions is complex but, if properly understood, can ensure that commercial transactions are not encumbered by unwarranted tax liabilities.

This full-day course which has been expanded for 2019, will take you through the tax rules for company reorganisations, mergers and demergers and other forms of corporate and group reconstructions and demonstrate how they work in practical situations.

What You Will Learn

This course will cover the following:

  • Reorganisations
    • What is a reorganisation of share capital?
    • Bonus issues and rights issues
    • Reductions of capital
  • Share exchanges
    • Share-for-share exchanges
    • Share-for-debenture exchanges
    • Qualifying corporate bonds and non-qualifying corporate bonds
    • Management buy-outs demystified
    • Interactions with other taxes
  • Schemes of reconstruction
    • Brief history
    • Definitions of reconstructions
  • Degrouping rules
    • Brief history
    • How the rules work
    • Interaction with share exchanges
    • Interaction with schemes of reconstruction
  • Demergers
    • What is a demerger?
    • Mechanisms
      • Liquidations
      • Exempt distributions
      • Reductions of capital
  • Other aspects
    • Stamp duty issues
    • Stamp duty land tax issues
    • HMRC clearances

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Seminar | 03.09.2019

Cambridge | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Sep
3
2019
Cambridge
9:30am - 5:15pm
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Seminar | 17.09.2019

Manchester | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Sep
17
2019
Manchester
9:30am - 5:15pm
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Seminar | 18.09.2019

Edinburgh | 9:30am - 4:45pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Sep
18
2019
Edinburgh
9:30am - 4:45pm
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Seminar | 14.10.2019

Southampton | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Oct
14
2019
Southampton
9:30am - 5:15pm
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Seminar | 21.10.2019

Leeds | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Oct
21
2019
Leeds
9:30am - 5:15pm
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Seminar | 29.11.2019

London | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Nov
29
2019
London
9:30am - 5:15pm
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Seminar | 03.12.2019

Belfast | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Dec
3
2019
Belfast
9:30am - 5:15pm
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Seminar | 17.02.2020

Birmingham | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Feb
17
2020
Birmingham
9:30am - 5:15pm
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Seminar | 27.02.2020

Bristol | 9:30am - 5:15pm


Tax Aspects of Corporate Reconstructions - M&A’s, Demergers & More

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Feb
27
2020
Bristol
9:30am - 5:15pm
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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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