This papers covers:
- work through common SME examples where tax consolidation helps you achieve effective outcomes for your clients
- simply explain the consolidation calculation, the issues which can arise in the calculation and how to manage them
- explore strategies to help your client move to a consolidated structure without tax cost through navigating CGT rollovers
- cover how to manage tax losses in consolidation to ensure you don't lose access to them, and
- address issues to consider when setting your client up for a company sale to ensure it is attractive to a purchaser.