Type 2 and 3 (indirect) statutory demergers

Type 2 and 3 (indirect) statutory demergers

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Type 2 and 3 (indirect) statutory demergers
  • Type 2 - indirect demerger - trades transferred
  • Type 3 - indirect demerger - shares transferred
  • Reliefs for shareholders
  • Relief for distributing company
  • Degrouping charge exemption
  • Stamp taxes
  • VAT
  • Tax issues for the transferred subsidiary company
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
Popular documents