The Treasury Committee is to take further evidence with a view to establishing how HMRC can achieve better accountability around the settlement of large tax cases involving corporations, which the committee described as a ‘particular source of controversy’.
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
A well-structured group can yield a range of benefits. Sarah Churton examines the key building blocks