Sole Director Companies – Are You Making Decisions Unlawfully?
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Corporate14 September 20221 min readBy Simon Newsham CTA(Updated 2 March 2026)

Sole Director Companies – Are You Making Decisions Unlawfully?

Urgent action needed for sole directors with model articles. Understand your legal obligations before it's too late.

Frequently Asked Questions

What is corporate tax restructuring?+

Corporate tax restructuring involves reorganising a company's group structure to achieve tax efficiency, which can include mergers, demergers, share-for-share exchanges, and asset transfers. Specialist advice is essential to ensure compliance and maximise available reliefs.

Do I need HMRC clearance for a corporate transaction?+

Many corporate restructurings require statutory clearance from HMRC to confirm that reliefs such as substantial shareholding exemption or share-for-share exchange relief apply. A Chartered Tax Adviser can prepare and submit the clearance application.

How can a Chartered Tax Adviser help with a business sale?+

A Chartered Tax Adviser can structure the sale to minimise tax liability, identify available reliefs, prepare HMRC clearances, and ensure compliance with all tax obligations throughout the transaction.

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Written by

Simon Newsham CTA

Chartered Tax Adviser — Founder, Newshams Tax Advisers

Simon Newsham is a Chartered Tax Adviser (CTA) with over 30 years' experience advising businesses, high net worth individuals, law firms and accountancy practices on complex UK tax matters. He has been advising clients since 1995 and is a member of the Chartered Institute of Taxation.

Chartered Tax Adviser 30+ Years Experience UK-Wide Advisory
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