Although there may be strong economic or commercial drivers to restructuring companies and/or related entities, often there are unintended negative tax consequences. The IRD may seek to apply avoidance rules to what may have been quite vanilla transactions in the past. In addition, there are issues to consider when issuing shares in consideration for acquiring shares in subsidiaries that we need to consider. This course will canvass some of the greatest risks to companies, and their advisors, arising from group structuring including recent changes in policy and law.

Upon satisfactory completion of this activity you will be able to:
• Identify dividend stripping risks associated with group restructures
• Detect share for share exchange and liquidation issues
• Navigate common restructuring risks

Total of CPD Hours: 1.25 (1 Hour 15 min)

Suited to:

Anyone in public practice who acts for companies, plus corporate employees in accounting/tax roles.

PRESENTER

Nick Ward, Partner, Findex/Crowe

Nick is an experienced taxation practitioner having advised a broad range of clients over the last 23 years. Nick qualified at a Big Four firm in the UK before making the move to Dunedin in 2006.