Business Restructuring
As your business grows, the structure that served you at the start may no longer be the right fit. Restructuring — whether to support expansion, attract investment, prepare for a sale, or simply operate more tax-efficiently — is a powerful but legally complex process. Done well it unlocks growth and protects your assets; done poorly it can trigger unexpected tax charges. Our London accountants plan and execute restructures safely.
What business restructuring involves
Business restructuring is the strategic reorganisation of your company’s structure. It can involve creating a holding company, implementing a group structure with subsidiary companies, transferring assets or trade between companies, or splitting a business into separate entities. Each route serves a different goal — asset protection, tax efficiency, investment readiness, or a cleaner eventual sale.
Because restructuring often involves transferring assets or shares between connected parties, it can trigger Corporation Tax, capital gains and stamp duty charges if not handled correctly. The key is to plan the structure first, secure any HMRC clearances needed, and then execute — in that order.
How we plan your restructure
We start by understanding what you want to achieve — protection of assets, a cleaner group for investors, tax efficiency, or preparation for a future sale. We then map out a new corporate structure that aligns with those goals, model the tax consequences of each move, and identify the reliefs and clearances that can minimise or eliminate tax charges.
Where appropriate, we secure advance clearance from HMRC before any transfers take place, giving you certainty that the restructure will be treated as intended. Only then do we execute the legal reorganisation, filing every required form and updating every register.
When to consider restructuring
Common triggers include significant growth, bringing in investors or key staff, acquiring another business, separating distinct trades, or preparing for a future sale. If any of these are on your horizon, an early conversation lets us design the right structure before the opportunity — or the tax bill — arrives.
Frequently Asked Questions
Will restructuring trigger a tax charge?
It can, if not planned correctly. We model the tax impact in advance and use available reliefs and HMRC clearances to minimise or eliminate charges before any transfer takes place.
What is a holding company?
A holding company owns the shares of one or more subsidiary companies. It can protect assets, simplify group management and improve tax efficiency for growing businesses.
When should I consider restructuring?
Common triggers include growth, bringing in investors, acquiring a business, separating trades, or preparing for a sale. The earlier we plan, the more options you have.
Do you handle the legal filings?
Yes. We prepare and file every required form with Companies House and update all statutory registers as part of executing the restructure.