Gareth Miles and Tom Jarvis highlight points to watch in practice.
Tax relief is a ‘basic need for businesses that expand beyond national borders’, says tax commissioner
HMRC says figures are not indicative of number of companies entering into avoidance in any year
Comments on three discussion drafts are published
Tax journalists criticise protestors who targeted former HMRC chief
Treasury consultation on design of each tax relief closed last month
Guidance will be incorporated in HMRC International Manual in 2013
Chris Morgan reviews the latest developments
The purchase of distressed companies throws up different issues from standard corporate acquisitions. Eloise Walker and Mark Ingram set out the tax issues.