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Budget 2025: Changes to share exchanges and reorganisations rules

Changes to the rules for share exchanges and reorganisations apply with effect from 26 November 2025. Pete Miller and Nick Wright explain how the revised legislation is expected to work and explore the likely impact on c...

ITICAEW Tax1 min read
Budget 2025: Changes to share exchanges and reorganisations rules
Image by Frantisek_Krejci from Pixabay

Changes to the rules for share exchanges and reorganisations apply with effect from 26 November 2025. Pete Miller and Nick Wright explain how the revised legislation is expected to work and explore the likely impact on c...

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