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Court of Appeal confirms share exchange anti-avoidance rule did not apply.
Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.
The Upper Tribunal decisions in Altrad Services, BlackRock and Euromoney are examined by Mike Lane and Zoe Andrews (Slaughter and May).
Odd, arbitrary – and right.
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
When is a tunnel not a tunnel?

The substantial shareholdings exemption is in danger of being misunderstood, warns Heather Self (Pinsent Masons)

The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.

Heather Self looks at the substantial shareholdings exemption in light of Vodafone's sale of its Verizon interests

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