The introduction of the new demerger rules has opened up a wealth of new structuring and tax planning opportunities for the tax practitioner with an SME client base. The tax free demerger of companies and unit trusts can facilitate transactions which previously were imposible due to adverse tax implications. This presentation provides informative and practical answers to:
- what transactions are eligible for tax free demerger
- traps and pitfalls in applying the demerger rules
- stamp duty and commercial issues in demergers
- how the new rules can successfully be used in divorce matters, admission of minority shareholders, asset protection, sale of business, business/family succession planning and mergers/acquisitions.
- what transactions are eligible for tax free demerger
- traps and pitfalls in applying the demerger rules
- stamp duty and commercial issues in demergers
- how the new rules can successfully be used in divorce matters, admission of minority shareholders, asset protection, sale of business, business/family succession planning and mergers/acquisitions.