Editorial in progress
This guide is being rewritten.
The previous version was an outline; our editorial desk is replacing it with a full deep-dive. In the meantime, the pieces below cover the same ground with substantive prose and worked examples.
Demerger (Scheme of Arrangement)
A court-sanctioned restructuring under Companies Act §232 where a business undertaking is transferred to a new or existing company; tax-neut
Spin-off
A corporate restructuring where a parent company creates a separate, independently listed public entity by distributing shares of a subsidia
FPO (Follow-on Public Offer)
A subsequent public equity offering by an already-listed company to raise additional capital or enable promoter/investor divestment, governe