On 23 June 2026, HMRC published a consultation document to seek views on the modernisation of the tax framework dealing with distributions (capital and income) made by companies to shareholders. If implemented the current proposals will mean that some reorganisations could change considerably.
Senior Tax consultants, James Butterworth, will take you through the changes suggested in the consultation document and explain the impact that these possible changes could have.
This is a vital webinar for anyone undergoing a complex reorganisation or for anybody who could be in the coming months.
What will I learn?
After watching this webinar, you will –
- Know the areas where a change is proposed (e.g. returns of capital, demergers, distributions from overseas companies, loans to participators from overseas companies, share buybacks)
- Understand the kind to transactions which will still be possible and those that won’t
- Appreciate how planning ahead is becoming increasingly important when considering transactions like a demerger or company purchase of own shares
- Be able to form a view on whether the new rules will lead to greater or less certainty regarding certain transactions
- Be more confident in identifying situations that are likely to be affected should the changes become law
Our Speakers
James Butterworth: VIP Commercial Manager James is a highly experienced mixed tax consultancy professional who has worked for a number of Big 4, top 10 and large independent accountancy practices. With a particular emphasis on dealing with entrepreneurs and their companies, James’ other headline achievements include leading the corporation tax aspects of a technical department, an international assignment in New York together with considerable transaction tax and tax consulting experience.
