Taxation of Transactions

The Miller Partnership’s aim is to guide you through the taxation of any corporate transaction, delivering the most efficient taxation possible and ensure that HMRC clearances are granted without undue complication.

Pete’s expertise covers:

·      simple purchase or sale

·      entrepreneurs relief

·      capital gains exit charges

·      intra-group reorganisations

·      the substantial shareholdings exemption

·      company and group mergers and demergers

·      domestic and cross-border transactions.

·      the EU Mergers Directive.

Our strategies for property investment groups allows for reconstructions and demergers without incurring extensive charges to Stamp Duty Land Tax.

 

Case studies

Using new company law rules, we helped a property investment company to split its investments between two shareholder groups without any capital gains or Stamp Duty Land Tax charges and with advance clearance from HMRC.

We advised a group forming a joint venture, ensuring that the structure qualified for special relief from corporation tax, with HMRC clearance for the transaction.