UK Group Structures — Holding Companies Explained

This page is the full overview. If you want to go deeper on one part of group structures, these focused guides cover each topic in detail:

As a business grows, a single limited company can start to feel restrictive. A group structure offers a more flexible and tax-efficient way to organise multiple companies under one umbrella, separating trading, assets, and investments for better protection and long-term planning.

In this guide, we explain what group structures are, how they work, the key tax and operational benefits, and when they may not be suitable, along with real examples of how UK businesses have used them to safeguard assets and reduce tax exposure.

A group structure is a way of organising multiple companies under one umbrella, usually with a holding company at the top and one or more subsidiary companies beneath it. The holding company owns the shares in each subsidiary, creating a corporate family where control and ownership sit at the top level.