Changing your group structures
Reorganisations are frequently undertaken by corporate groups in the United Kingdom. They can range from simple asset transfers to fundamental alterations of a group's capital, tax and business structures and so their scope and complexity varies. This eBook looks at the decision to reorganise and the challenges and issues it presents.
ICSA Solutions
ICSA Solutions are an innovative series of ebooks that provide immediate access to all the necessary information on a particular topic; offering practical guidance, case studies and time-saving checklists.
ICSA Solutions
ICSA Solutions are an innovative series of ebooks that provide immediate access to all the necessary information on a particular topic; offering practical guidance, case studies and time-saving checklists.
Contents
ICSA Solutions
ICSA Solutions are an innovative series of ebooks that provide immediate access to all the necessary information on a particular topic; offering practical guidance, case studies and time-saving checklists.
ICSA Solutions
ICSA Solutions are an innovative series of ebooks that provide immediate access to all the necessary information on a particular topic; offering practical guidance, case studies and time-saving checklists.
1. The decision to reorganise: preliminary and structuring issues
Chapter 1 explores the reasons which can underpin a group's decision to reorganise. It looks at structuring issues and covers preliminary planning and due diligence which are critical for any reorganisation.
2. Tax issues to consider as part of a reorganisation
Chapter 2 looks at tax considerations which can be key in reorganisations. It focuses on intra-group reorganisations involving UK tax resident companies.
3. Altering the group's capital structure and making distributions
Chapter 3 looks at why a group would look to alter its capital structure and at methods of transferring funds.
4. Transactions at an undervalue: consideration and pricing issues
Intra-group transfers are often made below market value and Chapter 4 looks at the legal issues this can give rise to.
5.Transferring assets: third-party consents
Chapter 5 looks at when third-party consents need to be obtained and at the issues associated with the consent process.
Practical tools and other customisable content
This publication includes the following customisable content:
This guide is intended to provide a summary overview of certain important aspects of intra-group reorganisations. The information contained in this guide is not intended to be used, and must not be used, as legal or taxation advice.
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Disclaimer
The publication does not necessarily deal with every important topic or cover every aspect of the topics with which it deals. It is not intended to provide legal advice and should not be treated as a substitute for legal advice. Legal advice should always be sought before taking action based on the information provided. The authors bear no responsibility for errors and omissions.
The Institute of Chartered Accountants in England and Wales (as distributor) disclaims all liability for any errors or omissions.