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PAUL HOWARD considers the consequences when a group of companies goes out of business
KEY POINTS
- A liquidation case study involving a small corporate group.
- A summary of the tax effects of liquidation.
- The effects of CTA 2009 Part 5 Ch 6 on intercompany debts.
- Deemed realisation and reacquisition under CTA 2009 s 780.
- Shareholder issues and business property relief under IHTA 1984 s 105(5).
- A list of planning points.
When a company goes into liquidation tax may not be at the forefront of the directors’ minds and often there is little room for planning.
However there are a number of issues that should wherever...
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