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CORPORATION TAX


Sarah Churton examines the issues that groups need to analyse when considering a relocation of their parent company

Where are we now? Michael Bird reviews the impact of latest developments

Pete Miller examines the two ways for the amalgamation of corporate activities

Nick Foster-Taylor looks at practical and commercial issues arising when multinationals carry out restructuring, and discusses the impact that transfer pricing has on business and operational considerations

Once a decision has been taken to see a business, the optimal sale structure should be determined. Hilary Barclay examines the key tax considerations

Louise Higginbottom on corporate and business taxes under the Coalition

HMRC's draft guidance on debt-buy backs by connected companies is reviewed by Richard Carson

Budget 2010 saw HMRC announce a consultation on 'geared growth' arrangements. Andy Goodman explains the impact on employee share incentives

Matthew Moriarty reviews whether guarantee fees pose a looming transfer pricing risk

Pete Miller on the impact of Swift v HMRC

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