A Practical Guide to Distributions by a Company

This event took place on Tuesday 18 October 2022

A practical guide to distributions by a company to include:

  • Overview of the different types of distributions a company can make (cash distributions, distributions in specie)
  • Overview of different situations where distributions for a company may arise (share for undertaking exchanges/hive outs, disguised/deemed distributions (transfers at under value) and distributions on a liquidation)
  • What needs to be considered for a company to make a distribution (company constitution and balance sheet considerations)
  • Impact of certain events on distributable reserves (capital reductions, capital contributions, share redemptions/buybacks)
  • Tax considerations when making distributions (to included dividend withholding tax considerations)


Katie Creelman, Associate Director, Tax and Legal, Grant Thornton

Katie is an associate director in Grant Thornton’s Tax and Legal Department. She is a solicitor and chartered tax advisor and has significant experience advising domestic and international clients on wide ranging tax and company law matters including group reorganisations, corporate restructurings prior to sales and mergers and acquisitions.


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