Half Day Course                                                      

Dates

27 August 2010
10 December 2010
10 March 2011
25 August 2011
13 December 2011

Course Overview

This seminar has the objective of introducing to delegates the strategies that might need to be adopted where the split of a company is required in preparation for a business sale either to the management or to third parties, or prior to a flotation.
Other reasons for the demerger or reconstruction might be to resolve a dispute between shareholders wishing to go their separate ways, or to protect a group’s trading company status.
It is desirable that delegates have a sound understanding of the basic principles of company and shareholder taxation.

Course Content

 Hiving down the target trade
Protecting losses when hiving down the target trade into a “clean”
  Newco
Capital gains implications
Stamp duty land tax implications

 Statutory demerger relief
The 3 statutory demerger scenarios, and when each is appropriate
Circumstances when demerger relief would not
Capital gains implications
Stamp duty implications
Clearance procedure and problem areas

 Reconstructions under s110 of the Insolvency Act
Circumstances when a reconstruction under S110 may be needed
  instead.
Capital gains implications
Stamp duty implications

 Share buy back as an alternative
Using the purchase of own shares rules to buy out shareholders
Tax treatment of corporate shareholders
Tax treatment of individual shareholders

 

IN ADDITION TO THE PUBLIC DATES ABOVE, THIS COURSE CAN ALSO BE TAILORED TO YOUR REQUIREMENTS AND DELIVERED IN-HOUSE FOR YOU.

PLEASE CIRCULATE THIS PDF AMONG YOUR COLLEAGUES!

IF YOU HAVE ANY QUESTIONS ABOUT THIS SEMINAR PLEASE WRITE TO US AT post@redcliffetraining.co.uk

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