Holding company share transfer implications

Company A holds shares in a company B (both Ltd companies) The sole shareholder / director of A wants to transfer the shares in company B to themselves (as a private individual) What are the tax implications? Capital Gains Tax (CGT) for the Individual: Income Tax for the Individual: Coration Tax for the Company: Stamp Duty: Inheritance Tax Considerations:

I suspect you will need an accountant for this as HMRC are not going to tell you how to do this tax efficiently. Absent anything else, this would be subject to income tax as a distribution, potentially stamp duty on the transfer and company A would suffer corporation tax if the shares in company B have increased in value since company A acquired them. No inheritance tax though

Hi patient-zero,
Please refer to guidance here:
Corporation Tax when you sell business assets
Thank you.