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:
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I found it refreshing to go through the technical challenges and the best practice on unwinding entities, including project managing the process, with some highly skilled and experienced in-house tax and legal experts."
Lee Holloway, Group Head of Tax, Next Plc