Restructuring using roll-overs

Published Date: 12 Oct 2023


Restructuring using roll-overs should be simple and cost effective to allow small-to-medium enterprises easy access to these roll-overs.

The Board of Taxation’s recommendation to use a general roll‐over, which would replace the existing range of transaction‐based restructure roll‐overs, with a single, principles‐based set of rules that provides clear and consistent outcomes is ambitious and commendable (but we will need to review the exact legislated changes to confirm that these outcomes have been achieved).

Given the delay in the reform of roll-overs (it has almost been three years since the Board of Taxation’s second consultation paper was released in December 2020), it is important for tax advisers to be aware of the traps and tips of restructuring using the current roll-overs, as identified in this article.

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  • Published By: Arda Ahmed
  • Published On:12 Oct 2023

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