Miscellaneous 2019

Tax consolidation for SMEs

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2019


Tax consolidation is often misunderstood as an area of tax law only applying to big, diverse companies. Many advisers do not understand the potential uses for it in a small-to-medium enterprise (SME) environment. This article provides an SME adviser with an understanding of: different situations where tax consolidation may benefit their client; the tax consolidation calculation and issues that may arise when they apply it; how to structure into a tax consolidation environment and achieve an appropriate outcome for their client; how to manage tax losses in a consolidation environment; and how to set up a client for a future transaction involving tax consolidation. The article enables an adviser to understand the potential benefits such that they are not afraid to suggest to their client that they use tax consolidation in their structuring decisions.

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Miscellaneous 2019

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