Free Guide: Section 110 Liquidation Demergers

A Guide for tax, finance and legal professionals, and anyone else who may be considering or planning a section 110 liquidation demerger of a UK corporate group

This Guide has been prepared as a practical introduction to the legal, tax and practical issues involved in a liquidation demerger project under section 110 of the Insolvency Act 1986. It includes an overview of the following frequently asked questions and topics:

  • What is a demerger?
  • What is a section 110 liquidation demerger?
  • Why would I want to demerge part of the group’s business?
  • What are the main workstreams within a section 110 demerger project?
  • What are the potential showstoppers?
  • How does it work and how long does it take?
  • Who will I need to involve?
  • A step by step demerger case study, including legal, tax and liquidators’ perspectives
  • An overview of legal feasibility issues in any demerger project




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