Course description
Building on the perennially popular Advanced Tax Aspects of Reorganising the Family Company/Group, this in-person masterclass will use four case studies (a trading group, a property group, a group with high value intangibles and a group with mixed activities) to compare and contrast the differences in taxation and examine how the use of the different types of reorganisation can minimise the amount of tax payable.
Join leading speaker Philip Ridgway as he examines all the taxes applicable to each of the case studies and how, depending upon the types of assets and businesses carried out, different reorganisations can lead to vastly different results. The course assumes that delegates will have prior knowledge of s110 reorganisations, reduction of capital demergers and statutory demergers.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
This Masterclass is Limited to 25 Delegates - Book Now to Guarantee Your Place
Introduction
This full day in-person course builds on Advanced Tax Aspects of Reorganising the Family Company/Group
Using four case studies, a trading group, a property group, a group with high value intangibles and a group with mixed activities, the course seeks to compare and contrast the differences in taxation and examines how the use of the different types of reorganisation can minimise the amount of tax payable.
The course will examine all the taxes applicable to each of the case studies and how, depending upon the types of assets and businesses carried out, different reorganisations can lead to vastly different results.
The course assumes that delegates will have prior knowledge of s110 reorganisations, reduction of capital demergers and statutory demergers.
What You Will Learn
This course will cover the following:
- Income tax (or not!)
- Capital gains tax
- Schemes of reconstruction
- Degrouping charges
- Para 15A schedule 7AC TCGA 1992
- SSE
- Intangible fixed assets
- Degrouping charges
- The new equivalent to paragraph 15A
- The new legislation to ‘level the playing field’ with SSE
- Corporate debt
- SDLT reliefs
- Stamp duty reliefs
Expenses
MBL Seminars Limited
With over 1,000 expert speakers covering more than 3,360 different topics, our course portfolio is vast and can be delivered either online or in-person. With over 450 years of collective professional development experience, we are proud to be trusted to...