The journal
Every article (172)
Page 2 of 15
- Holding companies and demergersDemerger Accounting Entries: How a Capital Reduction Demerger Is RecordedHow is a capital reduction demerger recorded in the books? The four stages, which company records what, the reserves and share capital you need, and the points your accounts and your tax position must agree on.
- Holding companies and demergersWhat Happens to Employees, Contracts and VAT in a Demerger?A demerger changes who owns what, but staff, customers and the VAT office all notice if the business moves. Here is what happens to employees, contracts, licences and VAT, and what to plan before the day.
- Holding companies and demergersDemerger Examples in the UK: Six Owner-Managed Company ScenariosMost demerger examples online are listed giants. Here are six illustrative scenarios from owner-managed companies, with the route that tends to fit each and the point that decides it.
- Holding companies and demergersDemerger Tax Advice: Capital Reduction, Statutory or Liquidation?Splitting one company into two can be tax-neutral, but only if you pick the right route and get the steps in the right order. Here is how the three demerger routes compare.
- Family Investment CompaniesFamily Investment Company: How It Is Set Up, Funded and RunA Family Investment Company (FIC) holds and grows family wealth with parents in control and children owning the growth. Here is how one is set up, funded and run in practice.
- Family Investment CompaniesFamily Investment Company vs Pension vs ISA: Which Should Come First?Pensions, ISAs and a Family Investment Company (FIC) all shelter investments from some tax, but they do different jobs. Here is how they compare in 2026/27 and a sensible order for using them.
- Property taxIncorporating a Buy-to-Let Portfolio With Mortgages: Lenders, Refinancing and ReliefYour mortgages are usually the slowest and most expensive part of incorporating a rental portfolio. Here is what lenders will and will not allow, what early repayment charges do, and how borrowing affects incorporation relief.
- Property taxIncorporating a Jointly Owned Rental Portfolio: Spouses, Partnerships and Who Claims ReliefIf you and your spouse or family own rental property together, incorporating raises extra questions: is it a partnership, who claims relief, and can the partnership SDLT route help? Here is how it works.
- Property taxShould You Move Your Rental Portfolio Into a Company? The Tax Trade-OffsMoving rental property into a company can end the mortgage interest restriction, but SDLT, capital gains and lenders can cancel the benefit. Here is what the analysis should cover.
- Holding companies and demergersGroup Structure for Property Investment: A Holding Company Over Property SPVsShould a property investor hold each property in its own company under one holding company? Here is how the structure works, how profits and gains move, what lenders think and where the extra cost is.
- Property taxSDLT, LTT or LBTT When You Incorporate: England, Wales and Scotland ComparedMoving rental property into your own company triggers a land tax on market value, and which tax depends on where the property is. Here is how SDLT in England, LTT in Wales and LBTT in Scotland compare for a company buyer in 2026/27.
- Buying and selling businessesEmployee Ownership Trust Sales After the 2025 Changes: How the Tax WorksSelling to an Employee Ownership Trust used to be free of capital gains tax. Since 26 November 2025 half the gain is taxed. Here is what the relief is worth now and where the catches are.
Free guide
The Inheritance Tax Planning Guide
Gifts, trusts, reliefs and Family Investment Companies, explained in plain English by a Chartered Tax Adviser.
