Asset demerger and reduction of capital – ensure that you comply with statutory requirements

By |November 14th, 2024|

The High Court was faced with the question of whether a scheme and the associated reduction of capital were compliant with the statutory requirements under Section 641 and

Arrangements to reduce structural complexity are a tax mitigation and can lead to Stamp Duty Land Tax group relief

By |October 3rd, 2024|

The First-tier Tribunal (FTT) ruled that arrangements involving the removal of properties from one company to distribute an interest in a property investment partnership to one of

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