762-050 The component transactions of restructuring arrangements
The tax, accounting and company law consequences of restructuring arrangements depend on the precise legal form of the individual transactions which collectively make up those restructuring arrangements. There are a number of different component transaction types that may be combined to form an overall restructuring arrangement. These transaction types include:
(1)transfers by way of sale;
(2)dividends and other distributions not made in the course of a winding up;
(3)dividends and other distributions made in the course of a winding up;
(4)reductions of share capital; and
(5)a compromise or arrangement under Companies Act 2006, Part 26.