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Meeting points - Tax Planning for Company Reorganisations

14 February 2007
Issue: 4095 / Categories: Events
Lexis Nexis third annual conference on Tax Planning for Company Reorganisations. 23 November 2006. Reported on by Aileen Deeney of Vantis Tax Limited.

Speakers Quoted:

  • Bradley Phillips Tax Partner Herbert Smith LLP
  • Pete Miller Director National Tax Ernst & Young LLP
  • John Hiddleston Tax Director Vantis Tax Limited
  • Charlotte Redcliffe Head of Tax Centrica plc
  • George Hardy Financial Services Tax Partner Ernst
    & Young LLP
  • Amanda Flint Director Reward Consulting Chiltern plc

Returning value to shareholders

Bradley Phillips reminded the audience that under TA 1988 s 209(2)(b) any payment by the company to its shareholders is a taxable income distribution unless it is a repayment of capital. However he emphasised that if the payment is not made by the company then it is not regarded as an income...

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