Welcome to Part 3 of our restructuring series.
In Part 1 we looked at basic factual and issues and special issues that can influence the best structure and in Part 2 we analysed in table form how these issues worked for each structural component, be it a trust or company.
For any structure, the basic building blocks need to be understood in respect of their commercial and taxation factors relating to them.
The most basic is the use of a company as a building block with a discretionary trust owning shares, which is best described in diagram 1 in the attachment below together with key factors:
The second most basic is the use of a discretionary trust as set out in the diagram 2 in the attachment below together with key factors:
In relation to the Restructuring, we have developed significant expertise and welcome your enquires. Please do not hesitate to contact Anthony Pointon or Aaron Zoanetti to discuss.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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