The business restructuring and reconstructions content describes the principal restructuring tax reliefs available to mitigate a range of tax charges arising in restructuring situations. Whilst each of these principal reliefs are separately described from ¶762-200 it is instructive to start with a list of all the various tax charges that could arise, in the absence of specific restructuring tax reliefs, on the occurrence of one of the two core transactions that generally lie at the core of most restructuring solutions, i.e. a direct or indirect distribution of a shareholding or an indirect distribution of assets comprising a trade or business. To that end:

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