Group reorganisation involves changing how companies sit under common ownership: inserting holding companies, transferring trades, consolidating subsidiaries or cleaning up legacy entities. Gortreagh Consulting advises owner-managed groups across Cookstown, Dungannon and Mid-Ulster on reorganisations that meet commercial goals and tax rules.
What we cover
Tax analysis of reorganisations, including SSE, group relief, degrouping charges and stamp duty.
- Implementation planning with solicitors, clearance applications where appropriate and new group accounting policies.
How we work
Discovery maps entities, trades and assets. Options paper sets out routes, costs and risks.
- Project management through to completion with updated registers and filings.
Stamp duty and clearance
Northern Ireland stamp duty on share transfers can be material. We quantify costs upfront and explore reliefs where available.
- HMRC clearance applications are managed where uncertainty would otherwise block completion.
Cleaning dormant companies
Groups often accumulate dormant entities. Striking off or simplifying reduces annual filing costs and confusion.
- Intercompany loans are documented with sensible interest and repayment terms.