Section 110 Insolvency Act 1986 liquidation schemes: tax

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

A practice note on the tax implications of a demerger carried out using a scheme made under section 110 of Insolvency Act 1986.

Sue Crawford, Wiggin LLP

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Resource ID: 8-366-8009
Products: PLC UK Finance, PLC UK Restructuring and Insolvency, PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Practice note: overview

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Practice notes

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Standard document

Scheme of reconstruction clearance application Scheme of reconstruction clearance application (http://uk.practicallaw.com/topic2-509-5285)

Article

Section 110 liquidation schemes: a viable restructuring option Section 110 liquidation schemes: a viable restructuring option (http://uk.practicallaw.com/topic7-385-5756)

Section 110 Insolvency Act 1986 liquidation schemes: tax

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