Ad hoc or opportunistic business growth presents a genuine opportunity to revisit a client's existing structure(s). Where a group finds itself comprising multiple tax paying entities, it may be preferable to move towards a tax consolidated group - yes, even in the SME space! Choosing to consolidate though will naturally impact the tax considerations for continued expansion through acquisitions. This presentation looks at the differences between consolidated and unconsolidated groups and the issues that arise when forming a consolidated group makes sense to meet the needs of an expanding business.