Virtual Tax Partner © 'VtaxP' © Virtual Tax Re-organisationToolkits.
VtaxP tax toolkits provide step by step support to take you through complex tax planning situations.
Pick from the topics below to get started.
Topic/Case study |
1. A trading company has two trading activities. its owners wish to split each trade into different companies.
They either wish to split the two trades between the same owners or they want to divide the trades each to the existing owners
Why?
- Potential sale of one trade
- Separation/fallout of business partners
Toolkit: VtaxP1: Trades Demerger Toolkit
|
2. A profitable trading company has acquired investment property, assets or investment business. Its owners wish to separate out the trade and investment activities.
Why?
- Potential sale of trade or investment business or investment asset
- To preserve CGT Entrepreneurs Relief (ER) or IHT Business property Relief (BPR).
Toolkit: VtaxP2: Investment Property Removal Tookit
|
3. Trading company with investment subsidiary
- Break up group and create two stand alone companies
Why?
- Potential sale of trade, trading company or investment business
- To preserve CGT ER or BPR
See VtaxP3: Tradeco demerger of investment subsidiary
|
4. Investment company with trading subsidiary:
- Break up group and create two stand alone companies
Why?
- Potential sale of trading company or investment business
- To preserve CGT ER or BPR
See VtaxP4: Investco demerger of trading subsidiary
|
5. Management buyout
- Form new holding company to buy out existing shareholders
For?
- Buyout by existing shareholders or by a combination of existing shareholders and employees
Why?
- Borrow against assets of new subsidiary
- Share for share exchange for existing shareholders
See VtaxP5: Management buyout: via new holdco
|
6. Purchase of own shares
- A purchase, by a company of its own shares from a retiring shareholder.
For?
- Buyout retiring or dissenting shareholder
Why?
- Use company funds to buy shares
- Borrow against company assets to buy shares
See VtaxP6: POS: buyout retiring shareholder
|
7. Creating a group
- Adding a new holding company, or
- Creating new subsidiaries
Why?
- To separate new or different activities
- To create a holding company for a share scheme or investment relief
- Asset protection
See VtaxP7: Creating a group
|
Would you like to unlock the whole site? These reorganisation toolkits are FREE bonus content with a full subscription
Recommendations: read what subscribers have to say about this webservice.
Click here to SUBSCRIBE & join us. We have a fully transparent pricing structure, and you will not be forced into renewing at the end of the term.