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Managing capital structure paper

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Non Member Price: $75.00

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Published on 07 Nov 08

In uncertain times, managing capital structure can take on extra importance for companies. This paper explores the tools companies have been using to manage their balance sheet in uncertain times and the financial drivers for using those tools. The paper also covers the taxation implications of using those tools. This includes:

  • what the current issues and trends in managing capital are and what forms to use
  • when to return capital and in what form
  • when are dividend reinvestment plans appropriate.

Author profiles

Simon Jenner CTA
Simon is a Partner in the Financial Services Tax practice at EY, specialising in banking and capital markets. Simon has over 24 years’ experience advising large corporates on a variety of tax issues, including capital management, capital raisings, mergers, acquisitions, disposals and the application of the tax consolidation regime. He has also advised extensively on the application of the taxation of financial arrangements rules. - Current at 11 February 2021
Click here to expand/collapse more articles by Simon JENNER.
Andrew Foster
Andrew is an Executive Director within the Financing Group of Goldman Sachs JB Were, and runs the firm's capital structure advisory service. Andrew works with the firms corporate client base and advises on appropriate capital structure, credit rating and debt mix, taking into account applicable operating and growth scenarios. Where relevant, the service also includes the implementation of capital management programs including off-market buy-backs. Prior to his current role, Andrew worked in London in a capital structure analysis role, which focused on identifying trading opportunities that existed across traded elements of companies' capital structures. - Current at 07 November 2008

 

This was presented at Tax in an Uncertain Economy .

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Individual sessions

Managing debt rights and obligations – Some key tax issues

Author(s):  Peter MCCULLOUGH

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Specific dealings with ‘impaired’ debts

Author(s):  Joshua CARDWELL

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A series of case studies–A company struggling on the brink

Author(s):  Chris KINSELLA,  Gavin MARJORAM

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GST in an uncertain economy

Author(s):  Ross STITT

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Tax accounting in a loss situation

Author(s):  Tracey RENS,  Darren LEE

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Administration, liquidation and receivership–The legal basics

Author(s):  Philip HOSER

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The perspective of the appointed representative

Author(s):  Barry KOGAN

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The income tax law background and implications

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

Cashed up and ready to take advantage of opportunities

Author(s):  Muhunthan KANAGARATNAM

Materials from this session:

The increased need for tax risk management in an uncertain economy

Author(s):  David L WILLIAMS,  Chris DOBSON

Materials from this session:

Companies facing insolvency or other difficulties failing to pay taxes

Author(s):  Tim SHERMAN,  David ANDERSON

Materials from this session:

Managing capital structure

Author(s):  Simon JENNER,  Andrew FOSTER

Materials from this session:

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