The availability of entrepreneurs' relief and the timing of gains should be reviewed whenever there is a share reorganisation or a sale of shares in exchange for shares or loan notes in the acquiring company. Paula Tallon and Paul Howard set out the relevant considerations for advisers.
There are many aspects to consider when deciding which country in which to make awards under a global share plan. Richard Rolls and Alison Hughes provide a review
Tom Rowbotham provides a refresher guide to the penalty regime.
Ian Carnochan and Brin Mazen provide an introduction to the taxation of Islamic finance banking and capital markets structures.
Many company sales entail part of the consideration being satisfied in the form of loan notes issued by the purchaser. Peter Rayney provides practical guidance on the tax issues.
Martin Mann and Ian Maston explain that there can be a marked difference in the meaning of trading and how it is measured for different tax reliefs.
Robert Langston outlines their scope and limitations.
Robert Langston provides your refresher guide to the UK tax rules for classifying foreign entities.
After the extensive changes to the place of supply rules in 2010 and 2011, Richard Wild looks at the new VAT landscape for cross-border service providers.
Martin Mann and Vaughn Chown with your refresher guide.
