1
Type
Speaker
CPD Hours Level
Masterclass 6 AdvancedInformation
SRA Competency B

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

Introduction

This full day 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

Book now

Future dates are coming soon.
Please let us know if you wish to be notified.
Prices (ex VAT)
Smart
Plan Information
£280
Season
Ticket Information
£420
Standard
£560
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
Can’t Make the Date?

Please let us know if you wish to be notified when new dates are added for this programme

Related Events