An intra-group reorganisation involves the transfer of group company share capital or group assets between two or more companies in the same corporate group. Reasons for...
The pension implications of an intra-group reorganisation will depend largely on the nature of the group’s pension arrangements. Key pension issues usually arise where a...
Broadly speaking, an intra-group reorganisation involves the movement of assets between companies within the same group. The reorganisation may necessitate the creation...
In a share purchase transaction, ownership of the company owning the target business is transferred to the buyer. Unlike an asset purchase, the target company retains its...
Introduction Groups of companies undertake reorganisations for many and varied reasons but, regardless of the reason, those reorganisations will often have an impact on...
FORTHCOMING CHANGE on amendments to FA 1986, s 77A: Finance Bill 2019–20 amends, with effect from Royal Assent, section 77A of Finance Act 1986 (FA 1986) to ensure that...
