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Company Group Structuring Services
Effective group structuring goes beyond simply meeting the 75% subsidiary rule. It involves creating the optimal setup to maximise group reliefs, efficiently manage Corporation Tax, SDLT, and Capital Gains Tax, and align with long-term business objectives.
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Rendering the best service with a team of qualified and regulated accountants and tax advisers.
Why Choose Us for Your Company Group Structuring?
Our expert team helps your business optimise company structures to ensure full tax compliance and improved financial performance. Whether forming a new group, planning a sale, or preparing for growth, we support you at every stage from legal formation and HMRC clearance to accounting setup and compliance.
Legal Structuring
We assist with entity formation, shareholder agreements, restructuring documents, and ongoing compliance through board resolutions and secretarial services.
Tax Advisory & HMRC Clearance
We provide guidance on CGT and Stamp Duty clearance, Group Relief claims, SPA documentation, compliance with tax legislation, and conduct risk assessments and due diligence.
Accounting Setup & Compliance
We manage accounting period alignment, intercompany loss relief calculations, and group-wide reporting obligations to ensure a smooth, compliant process.
Understanding Company Group Structuring
What is Company Group Structuring?
UK company group structuring involves forming a group typically based on a 75% ownership threshold to access tax reliefs. While the 75% test is common, each regime defines “group” differently.
- Corporation Tax (s.1154 CTA 2010), group relief allows trading losses to be transferred.
- SDLT relief (Sch. 7 FA 2003) applies to intra-group land transfers, subject to anti-avoidance.
- For CGT, s.171 TCGA 1992 enables no-gain/no-loss asset transfers but requires 75% and 51% control under s.170 TCGA 1992.
Services We Offer
Is Company Group Structuring the Right Fit for Your Business?
Group structuring may be the strategic solution to your unique operational and financial challenges—particularly if you are a:
Landlord and Buy-to-Let Investor
Group structures isolate risk (e.g., separating high/low-yield properties) and optimise tax (e.g., income splitting, inheritance planning), while enabling efficient portfolio expansion without triggering SDLT on internal transfers.
Property Developer or Trader
Using special purpose vehicles (SPVs) per project allows liability isolation, SDLT group relief on land transfers, and use of Corporation Tax group relief (Part 5, CTA 2010) to offset profits and losses across the group.
Real Estate Manager or Agent
Structures support consolidated accounting, enable co-investment platforms (e.g., joint ventures), and strengthen asset protection through corporate separation.
Hotels & Serviced Stays
We help separate property ownership from operations, unlocking key tax advantages like SDLT group relief on transfers, intra-group loss sharing to reduce Corporation Tax, and Capital Gains Tax deferral.
Construction Business & Contractor
Group structures can house plant and equipment separately, manage CIS compliance, and protect land holdings from trading risk.
Funds, Trusts, or Institutional Investor
Structures ensure regulatory compliance (e.g., REIT regimes under CTA 2010), tiered profit allocations, and tax-efficient exits (e.g., via share sales qualifying for Substantial Shareholding Exemption under TCGA 1992).
Our Process
How We Work
Our work is centred around efficiency, collaboration, and delivering exceptional results to our clients.
Initial Discovery Call
We start with a straightforward process. Answer a few simple questions to help us understand your circumstances. It’s hassle-free, quick and designed to save you time.
Data Gathering and Analysis
Once we have the details, our team of experienced accountants gets to work. You can trust us to manage the complexities and ensure everything is accurate and compliant.
Thorough Review & Timely Submission
We conduct a meticulous review to ensure accuracy, compliance, and completeness in every submission. Our streamlined process guarantees timely submissions, so you never miss a deadline.
Ongoing Support
Our commitment extends beyond accounting and tax advisory work. We provide ongoing support, including tax planning and addressing accounting queries throughout the year.
Related Services
Our Comprehensive Services
We are committed to helping you achieve financial prosperity while optimising your tax position in the most effective and efficient way possible.
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FAQs
General queries by our clients related to Company Group Structuring are answered here.
It allows companies within a 75% group to transfer chargeable assets between themselves without incurring a capital gain or loss, deferring CGT until the asset is sold outside the group. However, degrouping charge would be triggered if a purchasing company ceases to be member of the original group within 6 years
Share transfers between companies within a 75% group are generally exempt from Stamp Duty, provided the group relationship is maintained for at least 3 years.
While not mandatory, obtaining advance clearance from HMRC gives assurance that the restructure won’t be challenged as tax avoidance, especially for CGT and stamp duty purposes.
Yes, aligning accounting periods improves reporting efficiency and may be required for group relief or consolidation purposes.
We can restructure your existing companies, assess tax risks, and align them within a legal group ensuring eligibility for group reliefs and operational alignment.
The full process including legal setup, HMRC clearances, and accounting alignment typically takes 4 to 8 weeks, depending on complexity and responsiveness.
Have more questions? Check out our Complete Guide for everything you need to know about Company Group Structuring.
UK Property Accountants is a leading firm of chartered certified accountants and chartered tax advisers specialising in the property and real estate sector with head office in Central London.
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