Martin Bell examines the key tax issues for a UK corporate vendor to consider when selling a subsidiary
Timothy Lloyd provides practical tips for making a rollover relief claim
Pete Miller examines the effect the Bamberg case will have on transactions in securities
The ‘threat of recharacterisation’ of transactions where there are no direct comparables is ‘viewed as a significant blocker to corporate activity and growth’, AstraZeneca has claimed.
A senior European Commission official signalled that Ireland may have to increase its business and personal taxes and ‘become a normal tax country’ in order to restore its public finances following the banking crisis, the Financial Times reported on 1 October.
HMRC has updated its introduction to the scheme, to reflect the legislation and HMRC online guidance as at 20 September. See www.lexisurl.com/Z2IP0.
Bank payroll tax revisited: too unsubtle to deliver cultural change?
Debt cap regulations: do the clarifications to the 'available amount' go far enough?
Jonathan Peacock QC reviews MJP Media Services and wonders if it is rightly decided
The incorporation of a UK branch of an overseas company, or the overseas branch of a UK company, can result in chargeable gains. Robert Langston reviews the practical tax issues that should be considered