Tax & payroll

Group structure planning

A group is easy to create and expensive to unwind. We plan the structure first — holding company, trading subsidiaries, property companies, associated-company tests — so the accounts, the corporation tax rate and any later sale or gift sit on the right entities.

Enquire about Group structure

What we do

  • Whether a holding company, a trading subsidiary, or a property company is the right next step
  • Share-for-share exchanges, hive-ups and reconstructions under the Companies Act
  • Associated-company tests for the corporation tax small-profits rate
  • Group relief, consortium relief and the substantial shareholding exemption
  • Separating trading risk from property or surplus cash before a sale or IHT event
  • A written structure note, then the formations and filings to put it in place