Contents of Part D6
D6.1ÌýÌýÌýÌý Corporate reorganisations—general rules
D6.2ÌýÌýÌýÌý Reorganisation of share capital
D6.3ÌýÌýÌýÌý Intra-group reorganisations
D6.4ÌýÌýÌýÌý Takeovers, mergers, demergers, buyouts and other transfers
D6.5ÌýÌýÌýÌý International reorganisations
D6.6ÌýÌýÌýÌý Shareholder return of value and profit extraction
D6.7ÌýÌýÌýÌý Insolvencies and administrations
[D6.8]ÌýÌýÌýÌý [Removed]
Division D6.1ÌýÌýÌýÌý Corporate reorganisations—general rules
For updates affecting this Division please see Part D0 Updates
D6.101 Corporate reorganisations—overview
There are several reasons for undertaking a reorganisation of a corporate structure, including, among others, tax planning considerations.
The essential feature of a reorganisation
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