The terms “company reorganisation” or “company restructuring” involve situations where a company significantly modifies its ownership or operations to achieve certain commercial objectives.
There are various routes which a company can take to reorganise its business, such as introducing a new holding company, splitting interests by way of a demerger or a sale of shares by the exiting shareholder to a member of the senior management team. All of these methods will have different tax consequences depending on the specific circumstances of each transaction.