Eloise Walker, Corporate Tax Partner, and Michael Hunter, Senior Tax Associate, Pinsent Masons, consider pitfalls in the tax treatment of payments made following an acquisition
Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'
Rebecca Power and William Franklin, both Senior Associates in the Tax Group at Pinsent Masons LLP, explore the ways in which a buyer of a distressed company can use share incentives to improve performance
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
Charles Beer, Senior Partner in KPMG's Real Estate Tax Practice, reviews the Pre-Budget Report from the standpoint of the property market
Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective
The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008
Iain Kerr, Director, M&A Tax, KPMG LLP (UK), and Allan Rippon, Partner, McGrigors LLP, consider cross-border mergers and transfers of businesses and how they may be used in an M&A context
Lydia Challen and Edward Jones, Partner and Senior Associate respectively in Allen & Overy LLP's tax group, continue our series on financing in the current climate