Case Studies

Yes. Every case study we publish describes real work for a real client, anonymised so the business and the people involved can't be identified. We won't publish invented or composite examples presented as genuine. Where an article elsewhere on the site uses a worked example to explain a rule, it is clearly labelled as illustrative and isn't presented as a client story.

We remove names, locations and anything else that could identify the business, and round or describe figures in ranges where exact numbers might give it away. We may describe the sector in general terms, such as a manufacturing or professional services company. The client reads the draft and must approve it before publication, and can ask for any detail to be changed or removed.

No. Nothing about your company, your shareholders or the work we've done is published without your written agreement. Most clients never appear in a case study at all, and that's entirely fine. If you do agree, you'll see and approve the final wording first, and you can ask us to take a case study down later if your circumstances change.

Each one follows the same shape: what the owners wanted to achieve, how the company or group was set up at the start, the options we compared, why one was chosen, how it was implemented and what the outcome was. Typical subjects include inserting a holding company, separating property, protecting cash, selling a subsidiary and preparing a group for sale or succession.

On a first call we can talk you through how we've approached similar situations, in general terms and without identifying anyone. That's often more useful than a written case study, because we can focus on the points that matter for your company. We can also explain what a typical step plan and clearance timeline looks like for the kind of change you're considering.

Sometimes. Our clients' affairs are confidential, so we never share their details without permission. Where a client has said they're happy to talk to people considering similar work, we can ask whether they'd be willing to speak to you. That isn't always possible, and we'll be honest if it isn't, but ask us on the first call if it would help.

Our team has more than 15 years' experience, has set up 100+ holding companies and has worked on more than £250m of businesses restructured, in groups up to £50m. We've obtained 100% of the HMRC clearances we've applied for, across 50+ applications. Advice is led personally by Omar Aswat, a Chartered Tax Adviser (CTA), with a Big 4-trained team including ICAEW and ACCA Chartered Accountants.

Where the client agrees and it's meaningful, a case study may describe the effect of the planning in broad terms. We're careful with headline savings, because they depend on assumptions about future profits, dividends and sale values that may not happen. We'd rather explain what changed and why, so readers can judge whether something similar might apply to them.

Possibly, if the situation is one other owner-managers would recognise, such as a holding company inserted ahead of a second venture or property moved out of a trading company. We only raise it once the work is finished and only if the client seems comfortable. Saying no makes no difference at all to how we work with you.

Yes. Accountants, solicitors and other advisers are welcome to share links with their clients. An introducer can also describe a client's situation to us in general terms, without names, and we'll give an initial view on how we would approach it, including whether HMRC clearance is likely to be needed and roughly how long the work would take.

Each one describes real work, approved by the client, and sets out the trade-offs as well as the result, including options we looked at and rejected and any costs or conditions that came with the chosen route. Where a relief depended on conditions continuing to be met after the restructure, we'll say so. If something didn't go to plan, we'd rather explain how it was handled.

Yes, where it helps readers understand the work. A case study might explain that a share-for-share exchange was carried out with HMRC clearance, that stamp duty relief was claimed, or that a later sale of a subsidiary qualified for the substantial shareholding exemption. It will link to the relevant service page so you can read how each one works.

As clients agree to them, so there's no fixed timetable. A typical holding company insertion takes 4 to 6 weeks, but some outcomes, such as a later sale, take longer still, so a case study may follow some time after the work. Each one will show the date it was published and the tax year the work related to, because the rules change over time.

Sometimes. ASWATAX's other specialist services, such as Demerger Tax for splitting groups, Transaction Tax Partners for business sales and Property Tax Advisory for property companies, often involve holding company structures too. Where a published example from one of those sites is relevant here, we may link to it so you can read it in context.