Business Owners
Business Restructuring
Strategic restructuring to optimise tax and commercial position
Overview
As businesses grow, initial structures often become inefficient. Restructuring - moving assets, creating holding companies, or reorganising operations - can significantly improve tax position and operational flexibility.
Restructuring decisions are complex, involving tax reliefs, share restructurings, and timing considerations. We advise on whether restructuring makes sense and, if so, structure optimally to maximise relief.
Key Areas Covered
What we cover as part of this service.
- Holding company structures (asset/liability separation)
- Share-for-share exchanges and s127/135/136 TCGA reliefs
- Asset reorganization and s162 relief
- IP and asset separation
- Multi-subsidiary structures
- Substantial shareholding exemption claims
- Employee incentive schemes (EMI setup)
- Demergers and compartmentalization
Common Issues We Solve
Problems we see regularly — and how we fix them.
Inefficient Current Structure
Many businesses operate in a single entity structure that's inefficient from a tax perspective. Restructuring (if done correctly) optimises for tax and commercial flexibility.
Missing Reliefs
Reorganizations trigger share transfers that could qualify for share-for-share exchange relief. Missing this relief means unnecessary tax bills.
Complexity Without Planning
Restructuring is complex. Without proper planning, you trigger unintended tax consequences. We structure to maximise relief and minimise tax.
Pricing for This Service
Clear fees. Fixed fee confirmed in writing before we begin.
Private Clients
£700
Best for: Holding company, share exchange and reorganisation planning
Get Your Fixed QuoteRestructuring is typically complex; extended engagement may apply.
Frequently Asked Questions
Holding company structures separate assets from operations, allow more flexible profit extraction, facilitate succession/investment, and enable corporate reorganizations with relief. We advise if this makes sense for you.
When reorganising shares (e.g., consolidating multiple entities), relief can defer capital gains. Instead of triggering immediate tax, the gain rolls into the new share structure. We claim this relief where applicable.
Possibly yes, with proper relief claims (share-for-share exchange, s162, etc.). This is why planning before restructuring is crucial. We identify relief opportunities to minimise tax.
Simple restructures (share reorganizations) can be quick (6-8 weeks). Asset-based restructures take longer (3-4 months) due to valuations, property transfer, and regulatory approval. We guide the timeline.
Yes. Most restructures require shareholder resolutions and director approvals. We advise on governance requirements.
Why Choose UA Tax
Relief Expertise
We identify and claim reliefs (share-for-share exchange, s162, etc.) to minimise tax on restructuring.
Planning
We ensure the restructure achieves your commercial and tax goals.
Execution
We coordinate with your accountant and solicitor to implement smoothly.
Ready to discuss business restructuring?
Book a consultation and we will confirm what you need and provide a fixed fee quote.