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Restructuring Tax

There will inevitably be tax consequences that need to be considered for businesses looking to restructure, whether to create or simplify a group structure, planning for a tax efficient exit, or if facing administration or liquidation.

Depending on the type of restructuring involved, we can work closely with our Business Recovery & Insolvency, Corporate, Commercial Property or Private Client teams to ensure that we can assist you through the process. We can also offer stand-alone tax advice or work with your in-house team or appointed advisers.

We have experience of advising and implementing a wide range of reorganisations, advising businesses, companies and their shareholders, such as:

  • share buy-backs for exiting shareholders
  • demergers and partitions (whether by reduction of capital, S110 demergers, statutory demergers or distributions in specie)
  • implementing OpCo and PropCo structures
  • creating or simplifying group structures for tax efficient exit or succession
  • debt restructuring
  • applying for tax clearances in advance of reorganisation or an exit

Our recent experience includes:

  • advising on tax issues in connection with company share buy-backs and applying for tax clearances (including the trading status of the company for Entrepreneurs’ Relief purposes)
  • advising on tax issues in relation to structuring demerger of property and trade to be held by different shareholders
  • advising on tax issues for reconstruction of the group prior to the sale of the trading division
  • advising on tax implications of reconstructions of bank debt including debt waiver and debt capitalisations

For further information, please contact Julian Moran, head of Tax at Lupton Fawcett, Andrew Lindsay, Head of Corporate Finance, or David Smyllie, Head of Business Recovery & Insolvency.

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