Elizabeth Bradley, Richard Harbot and Katherine Durkacz consider the issues for financial services groups relating to the new chargeable gains degrouping rules
Ian Sandles examines the impact of the new rules on the financial sector
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.