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United Kingdom

Enforcement bodies for UN and UK sanctions under SAMLA 2018—flowchart

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Flowchart

This flowchart offers a concise overview of the tax considerations that could prompt a company to select a specific route to demerger. The terms and expressions used in the flowchart are set out in the Practice Notes on demergers, as follows:

  • Demergers—an introduction to the tax issues
  • Statutory demergers
  • Capital reduction demergers
  • Liquidation demergers

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John Binns
John Binns

I have specialised in financial crime since 2006, having first qualified into a criminal legal aid firm and served a short sentence as a policy adviser to the criminal legal aid scheme. I have successfully defended in a number of major fraud trials, but nowadays specialise in helping corporate clients with the knottier issues involved in the Proceeds of Crime Act and related laws, as well as advising corporates and individuals in connection with criminal investigations and financial sanctions. I write and present a lot on these and related issues, and was an expert witness in the House of Lords on the impact of Brexit on criminal investigations. ...

Web page updated on 22/05/2026

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