Where one Limited company has 4 different types of business operating under the one umbrella and there are only two shareholders, what is the easiest way to re-structure the company if now one shareholder wishes to own 1 of the business while the other shareholder retains the other 3 and receives €X,000. Would it be to set up a new company and then transfer the business into this new company. Just CGT and Stamp Duty will then arise I presume