In a new series on transatlantic tax issues, James Clare and Justin Stalls of Latham & Watkins discuss how the US President-elect's tax plans may impact on UK businesses
Alastair Munro, of KPMG, discusses the key aspects of the draft legislation published on 9 December 2008 for the proposed new exemption system for UK and foreign distributions
Roger Muray, partner, Ernst & Young LLP, considers the implications of the draft worldwide debt cap legislation with emphasis on the implications for groups carrying on financial services business
Commencing our series on capital gains relief, Elizabeth Burnett, Corporate Tax Group, Macfarlanes, discusses some traps for advisers considering the substantial shareholding exemption
Eloise Walker, Corporate Tax Partner, and Michael Hunter, Senior Tax Associate, Pinsent Masons, consider pitfalls in the tax treatment of payments made following an acquisition
Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'
Rebecca Power and William Franklin, both Senior Associates in the Tax Group at Pinsent Masons LLP, explore the ways in which a buyer of a distressed company can use share incentives to improve performance
John Christian, Corporate Tax Partner, and Maxwell Creighton, Tax Associate, Pinsent Masons, discuss the tax treatment of costs and expenses incurred on a share sale
Martin Rybak, a Senior Consultant, and Jo Myers, a Director, on Ernst & Young's Transfer Pricing team within International Tax Services, assess the impact of HMRC's PBR changes to UK interest relief rules
Rupert Shiers, Partner, McGrigors, and Jonathan Bridges, Associate Partner, KPMG, take us through the franked investment income group litigation