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Choosing an appropriate corporate structure

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 3: Shareholding/Corporate Structures and Corporation tax Main types of corporate structure Single divisionalised company Switching a corporate group to a divisionalised structure Protection of valuable trading names Parallel companies Converting parallel companies to a corporate group structure Corporate group structure Business asset disposal relief status – holding company of a trading group Treatment of joint venture interests ...

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