Group reorganisations: tax

This note gives an overview of the key tax issues that can arise when a group reorganisation takes place.

NOTE: This resource is being reviewed in light of the draft Finance Bill 2016 legislation published on 9 December 2015. For more information, see Draft Finance Bill 2016 legislation: key business tax measures.

Mark Simpson, Andrew Pike and Peter Morley, Squire Patton Boggs (UK) LLP


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