A well-structured group can yield a range of benefits. Sarah Churton examines the key building blocks
Corporate group structures are usually a product of history. Parts might have been inherited through acquisition others set up to facilitate tax efficient repatriation investment or divestment. On review it may well be the case that the original reason for a particular holding structure has fallen away and the case for rationalisation can be examined.
The case for change
Frequently it is simply the realisation that there are a vast number of potentially surplus entities within the group each of which carries a certain amount of compliance cost which provides the initial foundation for a group structure review.
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