Tax Aspects of UK Corporate Demergers
In this episode of The UK Tax Podcast, Chartered Tax Adviser John Kavanagh explains the tax treatment of corporate demergers under UK law, focusing on the three principal routes: statutory demergers, capital reduction demergers, and reconstructions by liquidation. Designed for non-specialist advisers, the episode sets out the conditions for each type of demerger, identifies key tax and legal risks, and discusses the availability of reliefs from income tax, CGT, SDLT and VAT. The episode also highlights practical issues, including HMRC clearances, solvency statements, and the relevance of shareholder approval. Aimed at general practice solicitors and accountants, this is an essential guide to navigating the technical and procedural requirements of UK demergers with confidence.
UK Tax Podcast
Hello, I am John Kavanagh, and this is the UK Tax Podcast, bringing you updates, information, and opinion about the most interesting topics and latest developments in UK tax. These podcasts are not intended as a substitute for professional advice, but hopefully, they will educate and entertain and give some useful pointers.
- No. of episodes: 11
- Latest episode: 2025-05-08
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