Subsidiaries: checklist for tax-efficient sales

Article Abstract:

Sales of subsidiary companies bring about many serious tax complications for the parent/holding company in the UK. The tax consequences are so serious that the parent/holding should predicate the negotiations leading up to the sale upon an understanding of the ramifications of the sale as it impacts on the parent/holding company's tax position. The key objective of the parent/holding company is to minimize the tax liability from the sale of the subsidiary and reduce hidden tax costs resulting from disposal. Issues that must be considered and dealt with include the CGT base value of the shares, pre-dividend strips, and capital losses within the group.

Tax accounting, Accounting and auditing, Subsidiary corporations, Subsidiaries, Business sale, Great Britain

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Give us a break

Article Abstract:

The provision of shares under an Enterprise Management Incentives (EMI) scheme helps in obtaining significant tax breaks for employees. EMI options are beneficial as they attract business taper relief from the date of grant of option.

United Kingdom, Forecasts, trends, outlooks, Taxes, Forecasts and trends, Market trend/market analysis, Employment tax credit

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Promise me

Article Abstract:

Issues concerning the taxation of director and employee share options are discussed. Guidance on the UK Enterprise Management Incentive, its main qualifying conditions and its tax benefits for owner-managed firms, is presented.

Laws, regulations and rules, Finance, Stocks, Corporate directors, Employee stock options

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