Course Details

This course delves into the tax implications associated with various types of company reorganisations with a view to demonstrate how they work in practical situations. Covering reorganising shares e.g. into alphabet shares as well as schemes of reconstruction to separate trades, properties or subsidiaries into separate groups.


During this session, Nick Wright covers:

  • Reorganising a company’s share capital
  • Exempt distribution demergers
  • Schemes of reconstruction (i.e. Demergers)
  • Share for share exchanges
  • Stamp Duty implications

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CPD Course Speaker

Jerroms Miller

Nick Wright

Associate director Nick joined Jerroms as a Corporate Tax Manager in 2019 to undertake technical tax research, planning and advisory projects for business and corporate clients.

With Pete and the team, he provides specialist corporate tax advice in areas such as transactions tax, company reconstructions and Employee Ownership Trusts, Employment Related Securities and employee share schemes both to individuals and to accountants and solicitors requiring support for their own clients.

Nick particularly enjoys finding solutions to planning projects in often very technical/complex taxation areas, as well as supporting clients to achieve the optimum solution to their business tax issue, whether that relates to selling their business, demerging, or rewarding employees.