In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Philip Feibusch and Steve Watts, of Bourne Business Consulting LLP, consider the subject of 'tax nothings' in respect of retailers' capital expenditure
Eloise Walker, of the Tax Department of Pinsent Masons LLP, takes a look at some common pitfalls in the provisions governing group payment arrangements for private company acquisitions
Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later
David Southern, of Temple Gardens Tax Chambers, considers the new system of HMRC powers