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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).
Company A (the original holding company) holds all the shares in company B and company C. During the last financial year, there was a group re-organisation and a new holding company (D) was formed. The assets of company A were hived up into company D. The shares in company A, B and C are now all held by company D.
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.
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?
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.
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 ...
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 ...
They wish to transfer their shares in these companies to a Holding Company owned by them. My understanding is that the transfer would be at Valuation, ie the shares would be valued and the HC would acquire them at the current value. I should be grateful if someone could confirm my understanding. Would the individuals be liable to CGT on the gain?
2 existing companies traded (in completely diff sectors) for many years, and a holding company has now been set up and the shares in both transferred to this (a solicitor has dealt with all of this). The shareholders in the Holding Company are Mr A and Mr B (who are both directors of the 2 subsidiary companies).
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.
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