Talking Tax with Sam Inkersole: demergers

Sam Inkersole, one of our Business Tax managers, sat down with Anthony Newgrosh, our Head of Tax Consultancy, to talk about demergers. Their discussion covers:

  • Key tax considerations
  • Mechanism for separation and the tax conditions required
  • Advance clearance through HMRC
  • Partition of business versus mirroring

To find out more about how Sam and our tax experts can help you with the tax planning for a demerger, please get in touch with your usual BKL contact or use our enquiry form.



Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


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