Practice guide: Reorganisation and migration

Migrating re-domiciling inverting moving headquarters leaving the UK. There are a variety of phrases to describe the type of reorganisation of a group's holding company structure that a number of major businesses have carried out in recent years. In the tax world the most commonly used term is inversion. This is also perhaps the most accurate because when groups choose to become non-UK parented they typically do this by inserting a new holding company on top of the existing group.

But why are UK-parented groups choosing to invert? And what drives the decision to choose say Ireland over Luxembourg Switzerland the Netherlands or anywhere else for that matter? This article explores the factors that groups need to take into account when...