Specialist support for property developers, construction companies & complex groups.
Corporate restructuring is one of the most powerful tax and business planning tools available — but only when it’s done correctly, with the right strategy, and with HMRC clearance where necessary.
AXT Accountants specialises in corporate restructuring for businesses across the North West, including:
- Property developers
- Construction firms
- SPV groups
- Landlords with portfolios
- Trades and contractors
- Investment companies
- Family-owned businesses
- SME groups looking to scale
We deliver a complete restructuring service, from initial planning through to implementation, documentation and HMRC clearance.
Why Choose AXT Accountants for Corporate Restructuring?
✔ Sector expertise: property & construction
Most restructuring firms are generalists.
We specialise specifically in property and construction, meaning we understand:
- SPV chains
- Development phases
- Joint ventures
- CIS interactions
- VAT 742
- SDLT complications
- Group profit extraction
- Land acquisition structures
✔ End-to-end restructuring
We handle everything from:
- Structuring your group
- Implementing holding companies
- Section 110 demergers
- Share reorganisations
- Intra-group transfers
- SPV consolidation
- HMRC advance clearance
- Documentation & minutes
- Ongoing tax strategy
✔ North West specialists
We work with clients across:
- Manchester
- Cheshire
- Merseyside
- Lancashire
- Cumbria
- Greater Manchester boroughs
Local businesses trust us because restructuring benefits enormously from direct, responsive, specialist advice.
Our Corporate Restructuring Services
1. Holding Company Creation & Group Restructuring
We help you:
- Create a holding company
- Move your trading company under it
- Transfer shares or assets correctly
- Benefit from group relief
- Improve tax efficiency
- Improve asset protection
This is essential for developers, contractors and portfolio landlords operating multiple SPVs.
2. Section 110 Reconstruction & Demergers
Section 110 is a powerful legislation tool allowing:
- Separation of divisions
- De-merging of property portfolios
- Splitting ownership between partners
- Handling disputes and exits
- Restructuring for future sale or investment
We prepare full documentation, deliver tax analysis and manage the entire process.
3. Share Reorganisations
We advise on:
- Alphabet shares
- Growth shares
- Freezer shares
- Dividend planning
- Succession planning
- Investor shares
Perfect for bringing in partners, family members or investors into specific projects or SPVs.
4. Intra-Group Asset Transfers
We ensure transfers are completed:
- Tax-efficiently
- Within group relief rules
- Without unexpected SDLT or CGT
- With correct documentation and minutes
This is particularly important for property developers transferring land or units between SPVs.
5. HMRC Advance Clearance
Most restructuring should NOT proceed without HMRC clearance.
We handle:
- Clearance letters
- Supporting documents
- Tax analysis
- Liaising with HMRC
- Implementing changes once approved
6. SPV Consolidation or Separation
Developers often have:
- Too many SPVs
- SPVs with mixed assets
- SPVs no longer required
We help you consolidate, close or reorganise your SPV structure.
7. Dispute, Exit & Succession Restructuring
We support:
- Partner exits
- Family business restructuring
- Investor exits
- Succession transfers
- Dispute separation
Who We Work With in the North West
We specialise in restructuring for:
- Property developers and builders
- Construction companies
- SPV groups
- Portfolio landlords
- Trades and contractors
- Family-owned SMEs
- Multi-company groups
- High-growth businesses preparing for investment or sale
Benefits of Corporate Restructuring
- Lower corporation tax
- Improved asset protection
- Clear profit extraction strategy
- Easier to raise investment
- Cleaner group structure
- More attractive for future sale
- Ring-fencing risk
- Stronger financial reporting
- Better ownership visibility
Our Process (Simple & Transparent)
- Initial strategy call – understanding goals, risks, and tax exposure
- Structure mapping – visualising your current setup
- Planning – choosing the most tax-efficient options
- HMRC clearance (recommended)
- Implementation – documentation, minutes, resolutions
- Follow-up tax planning
- Ongoing support
Case Study Example
North West Property Developer – Section 110 De-Merger
A developer operating three SPVs needed to:
- Separate investment assets
- Ring-fence a development
- Prepare for refinancing
We completed a Section 110 restructuring with HMRC clearance, saving the client £187,000 in potential tax and providing a clean group structure for future development projects.
Frequently Asked Questions
1. Do I need HMRC clearance for restructuring?
In most cases, yes. It protects you from future disputes and ensures no unexpected tax liabilities.
2. Can you restructure my property development SPVs?
Yes — this is one of our core specialisms.
3. Do you cover the whole North West?
Yes. We work with clients across Manchester, Cheshire, Merseyside, Lancashire and beyond.
4. How long does restructuring take?
Typically 4–12 weeks depending on complexity and HMRC turnaround.
5. Is restructuring only for large companies?
No — SPV owners, developers, landlords and SMEs benefit hugely.
Speak to a Corporate Restructuring Specialist
If you’re a property developer, construction business or SPV owner in the North West and want specialist restructuring advice:
📞 Call us: +44 (0)161 989 9560
📧 Email: enquiries@axtaccountants.com
🌐 Website: https://axtaccountants.com
