DEMERGER

Matt Cummings Colin Askew Alisha Kouser

Untangling a business from a group (or single entity) in a tax neutral fashion takes time and care. Colin Askew, Matt Cummings and Alisha Kouser (Eversheds Sutherland) provide a case study considering the tax issues on a partition demerger.

Ross Robertson

Chris Holmes

Chris Holmes and Ross Robertson (BDO) explain how international aspects can complicate demergers and what tax issues to look out for.

Ben Handley

Chris Holmes

Chris Holmes and Ben Handley (BDO) provide a guide to a relatively quick and simple method of separating a company’s activities.

Dominic Robertson

Emma Game

Emma Game and Dominic Robertson (Slaughter and May) consider the principal tax issues that can arise when establishing, operating and unwinding a corporate joint venture.

Lisa Stevenson

Lisa Stevenson (Parisi Tax) answers a tax query a demerger involving the return of capital

Emma Game

Jeanette Zaman

Jeanette Zaman and Emma Game (Slaughter and May) consider whether the conditions for demergers to qualify as exempt distributions are in need of an overhaul

Jeffrey Webber

Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.

Bradley Phillips

Perminder Gainda

Bradley Phillips and Perminder Gainda explain the tax implications of the different types of demerger structures that UK companies typically adopt to split their activities into two or more separate companies, along with a worked example