Tax Aspects of Corporate Restructuring – M&S’s, Demergers and More


The taxation of corporate transactions is complex but, if properly understood, can ensure that commercial transactions are not encumbered by unwarranted tax liabilities.

This full-day course which has been expanded for 2019, will take you through the tax rules for company reorganisations, mergers and demergers and other forms of corporate and group reconstructions and demonstrate how they work in practical situations.

What You Will Learn

This course will cover the following:

  • Reorganisations
    • What is a reorganisation of share capital?
    • Bonus issues and rights issues
    • Reductions of capital
  • Share exchanges
    • Share-for-share exchanges
    • Share-for-debenture exchanges
    • Qualifying corporate bonds and non-qualifying corporate bonds
    • Management buy-outs demystified
    • Interactions with other taxes
  • Schemes of reconstruction
    • Brief history
    • Definitions of reconstructions
  • Degrouping rules
    • Brief history
    • How the rules work
    • Interaction with share exchanges
    • Interaction with schemes of reconstruction
  • Demergers
    • What is a demerger?
    • Mechanisms
      • Liquidations
      • Exempt distributions
      • Reductions of capital
  • Other aspects
    • Stamp duty issues
    • Stamp duty land tax issues
    • HMRC clearances



29th November 2019 – London 9:30am – 5:15pm

3rd December 2019 – Belfast 9:30am – 5:15pm

17th February 2020 – Birmingham 9:30am – 5:15pm

27th February 2020 – Bristol 9:30am – 5:15pm

2nd April 2020 – Cambridge 9:30am – 5:15pm

17th April 2020 – Manchester 9:30am – 5:15pm

7th May 2020 – Leeds 9:30am – 5:15pm

11th September 2020 – Southampton 9:30am – 5:15pm


To find out more and to book click here:—M_As,-Demergers-_-More/10388?RemoveLocation=true&RemoveDates=true&RemovePSC=true





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