Mercer & Hole

Experts

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Chris Laughton
Partner
Mercer & Hole
Lisa Spearman
Private Client Partner
Mercer & Hole
Contributions by Mercer & Hole Experts

2

Insolvency Act 1986 s 110 arrangements
Insolvency Act 1986 s 110 arrangements
Practice Notes

This Practice Note, produced in partnership with Phillip Taylor of Alston & Bird LLP and Chris Laughton of Mercer & Hole Chartered Accountants, considers Insolvency Act 1986, s 110 arrangements (also known as s 110 demergers / s 110 schemes / s 110 transfers / s 110 liquidation schemes / s 110 reconstructions). It considers the rationale behind them, the typical deal structure, the reconstruction agreement, how dissenting shareholders can challenge and tax issues.

Statutory residence test—working full-time or sufficient hours
Statutory residence test—working full-time or sufficient hours
Practice Notes

This Practice Note, produced in partnership with Lisa Spearman of Mercer & Hole, and Emma Loveday of Wedlake Bell LLP, explains the meaning of working full-time or sufficient hours for the purposes of applying various elements of the statutory residence test (SRT) for determining an individual’s UK tax status.

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