Sometimes, people who are in business together reach the point where they’d like to separate their interests –in other words, demerge. Undertaking a demerger might sound daunting and complicated – especially from a tax perspective – but it needn’t be. At Jerroms Miller Specialist Tax, we have extensive experience of dividing companies and groups into two or more parts, taking advantage of all the relevant tax reliefs and obtaining clearance in advance from HMRC.