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Tax Implications of Mergers, Acquisitions and Restructuring

Corporate restructurings that ignore the tax consequences of section 42 to 47 relief provisions frequently trigger unexpected liabilities years after the deal closes. This course walks through the tax treatment of amalgamations, unbundlings, asset for share transactions and acquisitions, giving finance and legal teams the grounding to structure deals correctly from the outset.

What you will be able to do

  • Identify which corporate restructuring relief provisions apply to a given transaction.
  • Structure asset for share and amalgamation transactions to defer tax appropriately.
  • Assess the capital gains tax consequences of unbundling and disposal transactions.
  • Evaluate the tax treatment of assumed liabilities and purchase price allocation in acquisitions.
  • Anticipate anti avoidance provisions that can unwind restructuring relief.
  • Coordinate tax structuring with legal, accounting and regulatory workstreams in a deal.

Course outline

  1. 01Corporate restructuring relief provisions
  2. 02Asset for share transactions
  3. 03Amalgamations and mergers
  4. 04Unbundling and disposal transactions
  5. 05Purchase price allocation and liabilities
  6. 06Capital gains tax on restructuring
  7. 07Anti avoidance and substance requirements
  8. 08Coordinating deal tax workstreams

Who should attend

Corporate tax specialists, deal advisory professionals, finance directors and legal advisers involved in mergers, acquisitions and group restructurings.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Online3US$900
24 to 26 Aug 2026Mozambique3US$1,500
31 Aug to 2 Sep 2026Cairo3US$1,500
7 to 9 Sep 2026Accra3US$1,500
14 to 16 Sep 2026Lusaka3US$1,500
21 to 23 Sep 2026Kigali3US$1,500
28 to 30 Sep 2026Nairobi3US$1,500
5 to 7 Oct 2026Durban3R13,000
12 to 14 Oct 2026Johannesburg3R13,000
26 to 28 Oct 2026Mauritius3US$1,500
2 to 4 Nov 2026Dubai3US$1,500
9 to 11 Nov 2026Lagos3US$1,500
16 to 18 Nov 2026Harare3US$1,500
23 to 25 Nov 2026Kampala3US$1,500
30 Nov to 2 Dec 2026Dar es Salaam3US$1,500
7 to 9 Dec 2026Pretoria3R13,000
14 to 16 Dec 2026Cape Town3R13,000

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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