Tax Issues on Hive Downs & Business Disposals - All You Need to Know

Introduction

From advantages and disadvantages to shareholder tax implications, this webinar will summarise all you need to know about the tax issues in hive downs and business disposals including Business Asset Disposal (BAD) rate relief, shareholding exemptions and more.

What You Will Learn

This webinar will cover the following:

• Why a hive up or hive down?
• Sale of business
• Protection of assets
• Group reconstructions
• Tax on the transfer of assets inter-group
• Chargeable assets
• Intangible assets
• Stock
• SDLT
• VAT
• Non-tax issues
• Successions
• Capital allowances
• Tax losses
• Subsequent disposal of transferee company
• De-grouping charge
• Substantial shareholding exemption
• Beware minority interests

This webinar was recorded on 21st June 2021