Pete Miller examines the two ways for the amalgamation of corporate activities
Nick Foster-Taylor looks at practical and commercial issues arising when multinationals carry out restructuring, and discusses the impact that transfer pricing has on business and operational considerations
Once a decision has been taken to see a business, the optimal sale structure should be determined. Hilary Barclay examines the key tax considerations
Louise Higginbottom on corporate and business taxes under the Coalition
HMRC's draft guidance on debt-buy backs by connected companies is reviewed by Richard Carson
Budget 2010 saw HMRC announce a consultation on 'geared growth' arrangements. Andy Goodman explains the impact on employee share incentives
Robert Langston outlines the tax issues to consider when establishing a holding company
Matthew Moriarty reviews whether guarantee fees pose a looming transfer pricing risk
Pete Miller on the impact of Swift v HMRC
Karen Dukes on time to pay requests and independent business reviews