19th March 2025

TIMING

COURSE CODE

MA19A5

SPEAKER

Philip Ridgway

OBJECTIVES

Even in good times, businesses can run into trouble. Overexpansion, higher interest rates, increased costs, competitive pressures or just bad luck can result in some previously successful businesses finding themselves in financial difficulty. One of the options available to them is to re-structure to improve performance and financial efficiency, and, ultimately, survive. This talk highlights the various courses of action open to struggling businesses together with their tax implications and some defensive measures that can be taken before trouble hits.

WHO SHOULD ATTEND?

Any tax advisor concerned that some of their clients may struggle financially. 

TOPICS

•  The tax implications of ring-fencing a financially burdensome business, company or division (CT/CGT, VAT/TOGC, SDLT), covering share/asset disposals, demergers and hive-down within groups.
•  The tax implications of restructuring a company’s debt (mainly loan relationship rules), covering the rescheduling/release of debt and debt for equity swaps.
•  The tax implications of insolvency proceedings (mainly corporation tax, group relief etc, but also CGT/ negligible value claims for shareholders).

VENUE

This course will be available live online. You will be emailed the link to join two days before the course date.

DISTRICT

All

COURSE FEE

 £105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £62.00+VAT per place).