Tony Beare provides an overview of the measures in Schedule 13 of the current Finance Bill
The most common form of consensual corporate restructuring is the debt-for-equity swap. Marcus Rea examines the tax issues
Tax professionals have welcomed two government consultations on reforms designed to support innovation and productivity in the UK.
The Government has published two consultation documents with the stated aim of supporting innovation and productivity in the UK.
Robert Langston provides an outline of the rules in TCGA 1992 s 13 which can attribute the gains of overseas companies to UK shareholders
HMRC have published draft, updated guidance, together with minutes of the 4 April meeting of the Research & Development Consultative Committee.
HMRC have invited comments by 31 August 2011 on: