Mark Middleditch, Partner, and Charles Yorke, Senior Associate, in Allen & Overy LLP's tax department, continue our series on financing in the current climate and look at asset finance
Patrick Cannon considers what effect the recent alterations in HMRC's Capital Gains Tax Manual might have on SDLT reporting and payment in relation to goodwill
Ian Sandles, of Nomura, looks ahead to the key tax issues facing the banking sector in 2009
Martin Wilson, of the Capital Allowances Partnership LLP, comments on HMRC's latest pronouncements on capital allowances including guidance on the integral features regime introduced by FA 2008
Continuing our series of articles on EC tax law, Dr Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, explores discrimination
Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, chooses a suitable holding company location for an expanding multinational
In the first in a new series on 'Tax in turbulent times', Jill Storey and Martin Landells of KPMG LLP look at how employers can make effective use of share incentives and other tax-efficient reward structures
Alastair Munro, of KPMG, discusses the key aspects of the draft legislation published on 9 December 2008 for the proposed new exemption system for UK and foreign distributions
Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'