The ICAEW comments on the Tax Administration Framework Review consultation which closed on 13 July 2021.
Restructuring a business when outgrowing a Family Investment Company through a demerger can be a tax efficient way to allow family members to pursue different commercial goals.
Restructuring a business to resolve shareholder disputes through a demerger can be a tax efficient option to separate ownership of assets, allowing shareholders to take their respective parts of a business under their sole ownership.
Planning to sell your business or are in the process of marketing it? Restructuring your business using a demerger may be a tax efficient method of accommodating a potential buyer.
Conspicuous by its absence in the Budget, speculation continues on the possible changes ahead for Capital Gains Tax. What has the Office of Tax Simplification recommended so far?