Fiducia TogetherGroup structures
A holding company owning subsidiaries. Useful for risk, tax and sale.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
What it means
A group has a holding company owning one or more subsidiaries, usually with at least 75% ownership for tax purposes.
Why it matters
Groups allow losses to be surrendered between companies, assets to be transferred without an immediate tax charge, and risk to be separated between trading entities.
What it looks like in practice
It also allows one trade to be sold without selling the rest, and the substantial shareholding exemption can make a sale of a trading subsidiary free of corporation tax on the gain.\n\nVAT groups are a separate concept with their own rules.
What to watch out for
Complexity and cost. Each company files its own accounts and returns, and inter-company balances need managing. For a small business it is often not worth it.
Where to get proper advice
GOV.UK for the current rates and thresholds, which move most years. Your accountant before acting — this is exactly the kind of question a fee is for.
Where to read more
Last reviewed 2026-08-28 by Fiducia Together · Next review due 2027-08-28
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.