SPEED READ Acquisitive groups often find themselves with a large number of entities which bring with them additional compliance costs. Accordingly many groups are looking for ways to reorganise in order to reduce the number of companies in the group and save compliance costs. However, before rushing into a reorganisation and hiving newly acquired trades into one company it is important to consider all of the issues including commercial points as well as tax. In particular, the future plans for the businesses are important to make sure avoidable tax degrouping charges do not arise. Tax reliefs such as tax-neutral transfers of trades are available to ensure commercial reorganisations are not hampered by tax charges.