Advanced Tax Aspects of Reorganising the Family Company/Group - Live with Philip Ridgway

Introduction

This live broadcast session builds on Tax Aspects of Reorganising the Family Company/Group which delegates are encouraged to attend if they require an introduction to this area.

It looks at application of the Substantial Shareholding Exemption both in the context of the s110, IA 1986 reorganisation and the s213, ICTA 1988 demerger and also in preparatory intra group reorganisations.

It will also look at the availability of Business Property Relief for inheritance tax and the availability of Business Asset Disposal Relief for capital gains tax. Other areas to be covered are corporate debt, the transfer of intangibles and SDLT and Stamp duty.

What You Will Learn

The following issues will be covered in the context of a section 110 reorganisation and a section 213 demerger of family companies/groups.

• Substantial shareholding exemption: when it applies, when it doesn’t
• Intra-group reorganisations
• IHT Business Property Relief
• Business Asset Disposal Relief and CGT
• Dealing with intra-group debt
• Transferring intangibles
• SDLT and Stamp duty

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.