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Capital reduction demergers

Reflections on demergers

Capital reduction demergers are rare, but they can play an important part in corporate tax planning

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Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22%

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Deadline dates for February 2025

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Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest

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This week's opinion: 16 January 2025 Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses

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