In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Philip Feibusch and Steve Watts, of Bourne Business Consulting LLP, consider the subject of 'tax nothings' in respect of retailers' capital expenditure
Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later
David Southern, of Temple Gardens Tax Chambers, considers the new system of HMRC powers
Thomas Lloyd-Jones and Elizabeth Sherwood, of Macfarlanes LLP, discuss the recent First-tier tax tribunal case of PA Holdings Ltd and Kully Janjuah v HMRC
Gary Barnett, Simmons & Simmons, draws attention to a number of recent cases that should be on the radar for in-house tax professionals
Timothy Lloyd, former head of group taxation at Woolworths Group, reviews the findings of our in-house tax survey