Demerger via a liquidation - overview

By Tolley
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The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Demerger via a liquidation - overview
  • Process
  • Illustration of a typical demerger via a liquidation

In certain circumstances the Statutory demerger route may not be available. For example:

  • The company does not have sufficient distributable reserves
  • There are plans to sell the demerged business or businesses
  • The business which is being demerged is not a trading business

In such cases, there is an al

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