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.
In the third in our series of company tax planning articles, Cassandra Graham, Senior Tax Manager at Bates Weston looks at the use of merger, demerger and reorganisation as a tax planning tool.