Insights

They cover the tax side of splitting UK companies and groups. Topics include choosing between capital reduction, liquidation, statutory and partition demergers, HMRC clearances, capital gains tax and corporation tax, stamp duty and SDLT reliefs, distributions, and situations such as separating property from a trading business or preparing for a sale.

Owners of UK private companies, and the accountants, solicitors and wealth managers who advise them. They're written in plain English and explain any technical terms, so you don't need a tax background to follow them. Our glossary explains the terms you're likely to meet. Each article focuses on one question, so you can read only what's relevant to you.

No. The articles are general information, not advice. Whether a demerger works without a tax charge depends on the facts, the conditions for each relief and the anti-avoidance rules, and tax law changes. Speak to an adviser about your own position before taking any step. Taking a step too early can lose a relief.

Each article is dated, so you can see when it was published or last reviewed. Demerger law changes from time to time, including through Finance Acts that adjust anti-avoidance rules, so check the date and take advice on the current position before acting on anything you read. We update articles when the law changes.

Start with our demerger tax advice page, which explains the main routes and when each is used, then try the demerger route finder. Our free guide, 'Demergers: the owner's tax guide', brings the main points together. The articles then look at individual issues in more depth. The glossary helps with any unfamiliar terms.

Common reasons include separating property from a trading company, so it's protected from the risks of the trade or kept when the business is sold; shareholders wanting to go their separate ways; preparing one business for sale; and family succession. Each points towards different routes, which our articles explain. Some owners have more than one reason.

Yes. Most demergers rely on one or more HMRC clearances, such as under section 138 TCGA 1992, section 701 ITA 2007 or section 1091 CTA 2010. Our articles explain what each clearance covers, when it's needed and how long HMRC usually takes, without turning into a drafting manual. We also explain what HMRC expects to see.

Yes. Moving shares or property between companies can trigger stamp duty or stamp duty land tax, and the reliefs for reconstructions and group transfers have strict conditions and clawback rules. We explain how they work in plain English and where the common traps are. Stamp taxes are often the largest potential cost in a property demerger, so they deserve early attention.

You can sign up to our newsletter using the form in the website footer and unsubscribe at any time. New articles are also added to this page as they're published. If a change affects a demerger you're planning, we'll tell you directly if you're a client. We don't send frequent emails.

Get in touch through the Book a call form, by email or by phone. A senior adviser can tell you whether the point applies to your situation and what your options are. The first conversation is confidential and without obligation, and we respond the same working day. Mention the article if it helps.

Yes. Selling part of a group after a demerger raises its own issues, because some demerger reliefs have conditions about later changes of ownership. Our articles explain why the order of steps and the timing of a sale matter, and why a sale must be disclosed to HMRC in any clearance application.

Yes, you can share a link to any article. They're a useful way to start a conversation about whether a demerger might suit the business. Bear in mind they're general information, so anyone reading them should take advice on their own position before acting. Accountants can also introduce clients to us.

Yes, where it connects to a demerger. Families sometimes split a group so that different children run different parts, or to keep investment property separate from a trade. That can affect inheritance tax reliefs, so we explain the points to consider before the steps are taken. Business Relief changed from 6 April 2026, which makes this more relevant.

Yes. The articles are written and reviewed by our team, which is led by a Chartered Tax Adviser and includes Big 4-trained Chartered Accountants. We cite legislation where it helps, so you or your adviser can check the source. They're not written by marketing writers or generated without review, and every article is checked against the current law before it's published.

Most demerger rules apply across the UK, because corporation tax, capital gains tax and stamp duty on shares are UK-wide. Property is different: land and buildings transaction tax applies in Scotland and land transaction tax in Wales, instead of SDLT. Where that matters, our articles point it out. Those taxes have their own reliefs.