Send us a text In this episode of The UK Tax Podcast, Chartered Tax Adviser John Kavanagh explains the tax treatment of corporate demergers under UK law, focusing on the three principal routes: statutory demergers, capital reduction demergers, and reconstructions by liquidation. Designed for non-specialist advisers, the episode sets out the conditions for each type of demerger, identifies key tax and legal risks, and discusses the availability of reliefs from income tax, CGT, SDLT and VAT. Th...
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Send us a text In this episode of The UK Tax Podcast, Chartered Tax Adviser John Kavanagh explains the tax treatment of corporate demergers under UK law, focusing on the three principal routes: statutory demergers, capital reduction demergers, and reconstructions by liquidation. Designed for non-specialist advisers, the episode sets out the conditions for each type of demerger, identifies key tax and legal risks, and discusses the availability of reliefs from income tax, CGT, SDLT and VAT. Th...
Send us a text In this episode of The UK Tax Podcast, John Kavanagh explores the rules for claiming mixed-use treatment on property purchases for SDLT purposes. He examines recent tribunal decisions, including Ridgway, Tretyakov, and Suterwalla, and considers how the courts have interpreted residential versus non-residential use at the time of completion. The episode highlights HMRC’s increasingly aggressive stance on such claims, the importance of timing and supporting evidence, and how mino...
UK Tax Podcast
Send us a text In this episode of The UK Tax Podcast, Chartered Tax Adviser John Kavanagh explains the tax treatment of corporate demergers under UK law, focusing on the three principal routes: statutory demergers, capital reduction demergers, and reconstructions by liquidation. Designed for non-specialist advisers, the episode sets out the conditions for each type of demerger, identifies key tax and legal risks, and discusses the availability of reliefs from income tax, CGT, SDLT and VAT. Th...
