Market leading insight for tax experts
View online issue

Reorganisations: the nuts and bolts

Lydia Challen reviews recent developments affecting common types of transaction that take place in corporate reorganisations

Once the starting point and end point of a corporate reorganisation have been decided the next question is: how do you get from here to there? There are various types of transactions that may be involved in the implementation phase and this article looks at some common ones:

  • distributions in cash or in specie;
  • repayments of capital;
  • liquidations; and
  • intra-group transfers of assets.

These transactions engage a number of different sets of tax rules and issues: the taxation of dividends and other distributions the capital distributions rules ...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top