How to Restructure Your Company Tax-Efficiently — Holding Company Insertion, Demergers, and Share-for-Share Exchanges (2026)
The main tax-efficient corporate restructuring tools in the UK: Section 110 Insolvency Act reconstruction, Section 135 share-for-share exchange (inserting HoldCo without CGT), Section 127 reorganisation relief.
The main tax-efficient corporate restructuring tools in the UK: Section 110 Insolvency Act reconstruction, Section 135 share-for-share exchange (inserting HoldCo without CGT), Section 127 reorganisation relief. Demergers: partition of a trading group into separate companies. Each has specific conditions — professional advice is essential. This article explains when each restructuring tool applies and what the tax implications are.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.