Tax Digest Issue 289 November 2026 - Mergers, Demergers and Reorganisations (FA 2026 Update)

Partner, The Miller Partnership Pete formed The Miller Partnership in April 2011 to offer expert advice to other advisers on all business and corporate tax issues. Pete's specialist areas include partnerships, the transactions in securities rules, reorganisations, reconstructions, Patent Box, HMRC clearances, disguised remuneration and the taxation of intangible assets. Pete joined the Inland Revenue as an Inspector of Taxes in 1988 and stayed for nearly 10 years, working in Birmingham and London before posts in Policy Division and Technical Division. He then worked for 11 years in 'Big 4' firms. Pete speaks and writes regularly on tax issues and is a member of the Editorial Boards of Taxation, The Tax Journal and Simon's Taxes, a Consulting Editor to TolleyGuidance and General Editor of Whiteman & Sherry on Capital Gains Tax. He is co-author of Taxation of Company Reorganisations (4th edition, Bloomsbury Professional, June 2012) and author of Tax Digests on Partnership Taxati