REFINANCING

Chris Holmes

Ben Handley

Chris Holmes and Ben Handley (BDO) provide a practical guide to one of the oldest statutory CGT reliefs that is subject to some strict conditions and restrictions.

Paul Morton

Well-intentioned reliefs and features combine to produce a very complex experience for those starting and growing a business, writes Paul Morton (The Office of Tax Simplification).

Peter Jackson

Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.

Peter Jackson

Peter Jackson (Taylor Wessing) answers a query on a group restructuring to assist the refinancing of existing debt

David Anderson

Judith Lesar

While the Court of Appeal recently denied VAT recovery on costs associated with corporate restructuring and/or refinancing deals, it may be that the specific facts of BAA and Airtours mean the impact of these decisions can be contained. Judith Lesar and David Anderson (PwC Legal) examine both cases.