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I have a group made up of a Holding Company and one wholly owned Subsidary, and together their combined turnover, total assets and number of employees are within the Small Entities thresholds therefore classified as a Small Company (no requirement to prepare consoldiated accounts).
So, if the subsidiary is a trading company which satisfies the ‘substantial’ test, and the holding company has owned the trading sub 100% (50+50) “throughout the period of 2 years ending with the date of the disposal” the disposal should qualify for BADR.
Holding company of a trading group owns all the shares. Dividends are voted upwards to the holding company and distributed to the shareholders. Questions: 1) As long as all the dividends are voted out to the shareholders, my understanding is that the holding company is not classed as associated? For this to apply do these have to be distributed ...
The holding company holds 100% of the shares of the other company. If it is the case that it does, it will push profits into the marginal band if the rates are halved. Is there any other way around this? ie can trading profits of one business be moved to another in anyway?
A wholly owned subsidiary is paying a dividend to its holding company. My understanding that this is not subject to Corporation Tax by the holding company. How should the dividend received be shown in the holding company’s accounts? Should it be shown in the P&L as ‘other income / dividend income’ or elsewhere?
I am a sole practioner and have been asked about setting up a holding company and the tax implications. Client wants to set up a holding company for his trading company, transfer all/most profits from trading company to holding company via dividend. He then wants to invest some of this money buying 20% of shares in another business (not owned ...
One follow up question I did have - would using management fees instead of dividends have any bearing on the inheritance tax treatment of the "holding company" shares i.e. client dies and leaves shares in holding company to children - if the "holding company" is trading rather than just receiving dividend income would it have any impact on IHT.
I have a question regarding transfer of funds between two companies in a holding company structure. The scenario is this: Company A is profit making and generating good income with a gross profit of £300k, Company B has just been started and requires capital injection of £100k initially while it is establishing itself.
If a small holding company takes advantage of the S399 exemption and does not prepare consolidated accounts, what is the minimum information that it is required to disclose in its individual company accounts with regard to a 100% subsidiary holding, and is the 100% subsidiary company required to disclose the name of the holding company in it's accounts ?
On a holding company setup, I have usually (after incorp of newco and clearances) simply issued new shares in holding company to shareholders in exchange for their shares in trading company subsidiary. The balance sheet of holding company would have entries of debit investment, credit share capital (plus original share cap on incorp). I would ...
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