£750,000 Stamp Duty Saved on £15m Corporate Restructuring Case Study

Our client was preparing for international expansion and a future investment round but needed to restructure their corporate group to support long-term growth. With complex tax implications involved, it was essential to ensure the restructuring was both compliant and tax-efficient.

This case study shows how we helped our client reorganise their corporate structure, mitigate tax risks, and create a scalable foundation for future investment and expansion.

A growing corporate group preparing for international expansion and a Series A funding round required a restructuring of its group structure to support future growth and investment.

The client needed to reorganise its corporate structure, including the insertion of a new holding company. However, this posed significant Stamp Duty Land Tax (SDLT) risks.

Key challenges included:

• Potential SDLT exposure on a £15m restructuring
• Navigating complex group and reconstruction relief rules
• Ensuring compliance with 75% beneficial ownership requirements
• Aligning the structure with future investment and international expansion plans

dns accountants worked closely with the client to design and implement a tax-efficient restructuring strategy:

• Structured a complex multi-tier holding company insertion
• Analysed and validated group relationships and ownership thresholds
• Secured HMRC clearance for group and reconstruction reliefs
• Ensured the new structure supported future fundraising and global expansion

• £750,000 in Stamp Duty saved
• Successful clearance obtained from HMRC
• Fully compliant restructuring aligned with tax legislation
• Scalable group structure ready for Series A investment and international growth

• Significant tax savings
• Risk mitigation through advance clearance
• Strategic structuring for long-term growth
• Confidence for investors and stakeholders