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HMRC's draft guidance on debt-buy backs by connected companies is reviewed by Richard Carson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
Review of FA 2010 measures by Kevin Paterson
Review of FA 2010 measures by John Lindsay
Review of FA 2010 measures by Martin Wilson