Service
Business Restructuring Accountants in Glasgow
Group reorganisations, holding companies, demergers, share buy-backs and turnaround cash planning for owner-managed companies. Fixed fee agreed up front, ACCA-regulated.
Overview
Restructure your company without an avoidable tax bill
A business restructuring accountant plans the tax and accounting side of changing a company's ownership, group structure or finances. Typical work includes inserting a holding company by share-for-share exchange, demerging a trade or property, a company purchase of its own shares, and agreeing HMRC Time to Pay. Most reorganisations can be done tax-neutrally if HMRC clearance is obtained first, usually within 30 days. Formal insolvency (a CVA or administration) needs a licensed insolvency practitioner; an accountant prepares the figures and makes the referral.
Business restructuring means changing how a company is owned, organised or financed — inserting a holding company, splitting a trade in two, buying out a shareholder, or putting cash flow and HMRC debts on a sustainable footing. Done in the wrong order, a sensible reorganisation can trigger Capital Gains Tax, Stamp Duty, a distribution taxed as income or the loss of Business Asset Disposal Relief. Countify plans the steps, obtains HMRC clearance where the legislation offers it, and prepares the cash flow and accounts that lenders, shareholders and HMRC will ask for — on a fixed fee agreed before we start.
Primary sources: Corporation Tax (HM Revenue & Customs), Companies House (Companies House) and Capital Gains Tax (HM Revenue & Customs).
What you get
What a restructuring engagement covers
We map the current structure, model the tax on each route, apply for HMRC advance clearance where available, and handle the Companies House filings, share valuations and post-restructure accounts — so the reorganisation is documented the way HMRC expects to see it.
Key benefits
Holding company insertion by share-for-share exchange
Demergers and hive-outs of a trade or property
Company purchase of own shares to buy out a shareholder
HMRC advance clearance applications (s138 TCGA, s701 ITA)
HMRC Time to Pay and 13-week turnaround cash plans
Referral to licensed insolvency practitioners when needed
Why choose Countify
Business Restructuring, done right.
Countify is an ACCA-regulated practice of Chartered Certified Accountants in Glasgow city centre. You work with a named accountant who models the tax on every option before anything is signed, on a fixed fee agreed in writing. We are not insolvency practitioners and do not pretend to be: where a company needs a formal process we say so early and introduce a licensed IP, which keeps the options that only exist before creditors act.
Detail
Common restructuring routes
Most owner-managed reorganisations use one of a handful of well-trodden routes. The right one depends on what you are trying to achieve:
Holding company insertion — shareholders swap their shares for shares in a new parent, ring-fencing cash and property from trading risk. Usually CGT-neutral with s135/s138 TCGA clearance.
Demerger — splitting two trades, or a trade and a property portfolio, so each can be sold or passed on separately.
Company purchase of own shares — buying out a departing shareholder from company funds; capital treatment needs conditions met and is usually cleared with HMRC first.
Group simplification — collapsing dormant or duplicate subsidiaries to cut filing costs and tidy intercompany balances before a sale.
Debt and cash restructuring — a 13-week cash flow, HMRC Time to Pay, and renegotiated facilities to stabilise a business under pressure.
Detail
When to consider restructuring
Restructuring is most valuable before a deadline or a deal, not after it:
Preparing a company for sale, or for a partial sale to management.
A shareholder is leaving, retiring or falling out with co-owners.
Cash or property has built up in a trading company and is exposed to trading risk.
The business is profitable but cash-poor and falling behind with HMRC.
Succession planning, where Business Property Relief and Business Asset Disposal Relief need protecting.
Detail
Areas we cover
We advise owner-managed companies across Glasgow and the west of Scotland, meeting at our St. Vincent Place office or by video call:
Glasgow city centre, Southside and West End
Bearsden, Milngavie and Bishopbriggs
Clydebank, Dumbarton and Port Glasgow
Newton Mearns and East Renfrewshire
East Kilbride, Rutherglen and Cambuslang
Cumbernauld, Paisley and Hamilton
How we work
Predictable, fixed-fee engagements.
Business Restructuring starts with a free discovery call. From there, we agree the scope and fixed fee upfront, so there are no surprises on your invoice. Once instructed, we deal directly with the relevant records, authorities and software access needed for this service.
- Step 01
Free discovery call
A 20-minute chat to understand your business restructuring needs, deadlines, and current records.
- Step 02
Fixed-fee proposal
We confirm the business restructuring scope and price in writing through an engagement letter.
- Step 03
Onboarding & delivery
We collect the information needed for business restructuring and keep each agreed deadline visible.
For business restructuring, we support clients in Glasgow city centre, across Scotland, and throughout the UK via Xero, QuickBooks Online, FreeAgent and secure document sharing. Day-to-day contact is with your named accountant.
Pricing
Fixed monthly fees
- Sole trader package
- from £35/month
- Limited company package
- from £95/month
Prices vary with scope and the state of your records. Your fixed fee is agreed in writing before any work starts. Business Restructuring is quoted as part of that fixed fee or as an add-on.
See full pricing
Your accountant
Founder & CEO · Fellow Chartered Certified Accountant
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5.0 on Google · 8 reviews- ACCA regulatedFirm no. 4549994
- AML supervisedby ACCA
- ICO registeredZA683204
- Companies HouseSC589649
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What does a business restructuring accountant do?
A restructuring accountant plans the tax, accounting and company-law steps of changing how a business is owned, organised or financed. That includes modelling the tax on each option, applying for HMRC advance clearance, valuing shares, preparing the Companies House filings and producing the cash flow and accounts lenders or shareholders need.
Can a company be restructured without paying tax?
Often, yes. Share-for-share exchanges, reconstructions and many demergers are tax-neutral for Capital Gains Tax if they are undertaken for genuine commercial reasons and not mainly to avoid tax. HMRC offers advance clearance under s138 TCGA and s701 ITA, normally answered within 30 days, and it is good practice to obtain it before completion. Stamp Duty and Scottish LBTT need checking separately where property moves.
How much does business restructuring cost?
It depends on the route. A straightforward holding company insertion with clearance is a contained project; a demerger involving property and several shareholders is larger. We scope the work on a free first call and agree a single fixed fee in writing before starting.
Do you handle insolvency, CVAs or administration?
No. Formal insolvency appointments can only be taken by a licensed insolvency practitioner. We help directors earlier — cash flow forecasting, HMRC Time to Pay and cost restructuring — and if a formal process is needed we prepare the figures and refer you to an IP promptly, while more options are still open.
How long does a restructuring take?
A holding company insertion typically takes four to eight weeks, most of it waiting for HMRC clearance. Demergers and buy-backs with several shareholders take longer because valuations, legal documents and bank consents have to line up.
Do you work with businesses outside Glasgow?
Yes. Most of our restructuring clients are in Glasgow and the surrounding towns, but the work is document-led and we advise companies anywhere in Scotland and the UK by video call.
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Free, no-obligation consultation. We agree the fee upfront — no surprises.
5.0 on Google · 8 reviews- Fixed fee agreed in writing before work starts — no surprise bills.
- Switching is handled for you, including the professional clearance letter.
- A named accountant who knows your business, not a call queue.