Tax & Reorganising the Family Company/Group - 4 Case Studies with Philip Ridgway

This Masterclass is Limited to 25 Delegates - Book Now to Guarantee Your Place

Introduction

This full day in-person course builds on Advanced Tax Aspects of Reorganising the Family Company/Group

Using four case studies, a trading group, a property group, a group with high value intangibles and a group with mixed activities, the course seeks to compare and contrast the differences in taxation and examines how the use of the different types of reorganisation can minimise the amount of tax payable.

The course will examine all the taxes applicable to each of the case studies and how, depending upon the types of assets and businesses carried out, different reorganisations can lead to vastly different results.

The course assumes that delegates will have prior knowledge of s110 reorganisations, reduction of capital demergers and statutory demergers.

What You Will Learn

This course will cover the following:

• Income tax (or not!)
• Capital gains tax
• Schemes of reconstruction
• Degrouping charges
• Para 15A schedule 7AC TCGA 1992
• SSE
• Intangible fixed assets
• Degrouping charges
• The new equivalent to paragraph 15A
• The new legislation to ‘level the playing field’ with SSE
• Corporate debt
• SDLT reliefs
• Stamp duty reliefs