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

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

Select a date

4 Jun 2024 - London
10 Sep 2024 - Manchester

Session

4 Jun 2024

9:30 AM

5:15 PM

Session

10 Sep 2024

9:30 AM

5:15 PM

With a SmartPlan £486

With a Season Ticket £540

Standard price £720

All prices exclude VAT
Level
Intermediate: Requires some prior subject knowledge
CPD
6 hours
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Group bookings
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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 in-person full-day course 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

Feedback on this course

Hear from our past delegates
Claire McElhinney

| McAleer Jackson

Very detailed and easy to follow

Timothy Leeman

| Mitchells

Excellent course - very informative

Oliver King

| Langleys Solicitors LLP

Very engaging and informative. Clearly very knowledgeable - complex subject presented in a clear and concise manner

Daniel Wells

| Chavereys

Engaging and clear explanations

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