Lydia Challen reviews recent developments affecting common types of transaction that take place in corporate reorganisations
James Wilson considers changes to the M&A tax landscape since the onset of the global financial crisis
Corporate reorganisations require analysis of company law issues as well as tax considerations. Paul Lester outlines the legal traps to avoid
Zach Citron explains why the tax department plays the star role in so many group reorganisations – and offers some practical tips
Rob Lant and Joel Phillips consider the options available for groups looking to undertake a demerger
The objective of holding multinationals to account in relation to tax planning strategies – one of six stated ‘possible objectives’ – was discounted by a group of tax experts and practitioners reporting to the OECD in April on the case for greater disclosure of tax information.
The UK has become less attractive in recent years for firms that ‘rely more’ on capital allowances for plant and machinery and industrial buildings, according to research published by the Oxford University Centre for Business Taxation.
HMRC have given details of the quantification notices required by the corporation tax instalment payments regulations as amended by SI 2011/1785, dealing with the collection and management of the bank levy.
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations, SI 2011/1787, amend SI 1993/2004 to take account of the reform of the taxation of foreign permanent establishments.