A tax relief for disincorporation of small businesses and a system of flat rate expenses allowances for the smallest businesses are among options for reform being suggested by the Office of Tax Simplification.
Richard Bramwell QC, Philip Ridgway and Michael Collins examine the impact of changes made by FA 2011
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.