Autumn Budget Headlines

Autumn Budget Headlines

Here are the headlines from the Chancellor’s Autumn Budget. We have focussed particularly on the business tax measures announced in the Budget.

Types of company demerger

Types of company demerger

An overview of the three main types of company demerger – liquidation demerger, capital reduction demerger and statutory demerger.

Business separation demerger

Business separation demerger

Richard Coombs, tax partner at Bates Weston looks at selling part of a business and considers whether a business separation demerger is the answer.