Richard Harbot, Associate, Berwin Leigton Paisner, looks at the four main structures used to facilitate a demerger and their treatment for tax purposes, focusing in particular on the Section 110 Scheme
Charles Goddard, Partner, Corporate Tax, and Simon Thomas, Associate, Restructuring and Insolvency, Berwin Leighton Paisner LLP, consider the tax liabilities of a company arising in the course of an insolvency process
Sarah Gatehouse and Jonathan Shaw, associates in the Corporate Tax Group at Berwin Leighton Paisner LLP, provide a broad overview of the various tax issues arising from a corporate insolvency
Philip Ridgway, Temple Tax Chambers, examines the taxation of administrations of Limited Liability Partnerships
Chris Morgan, Partner and Head of International Corporate Tax at KPMG (UK) LLP in the UK, rounds up the latest developments in the international tax world
Continuing his diary, Allan Cinnamon, International Tax Consultant at BDO Stoy Hayward LLP, continues to advise a US group, this time on structuring its European acquisitions
Stuart Walsh and Sarah Zielicka Edwards, from McGrigors LLP, look at aggregates levy cases; rock on …
Alan Dolton, Editor of Tolley's Tax Cases, continues our summaries of the Public Bill Committee debates on the Finance Bill