CORPORATE TAXES

As contract terminations proliferate in uncertain economic times, Eloise Walker (Pinsent Masons) looks at the tax issues arising from terminating an acquisition before it completes.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.

Tomás McGrath

Dominic Robertson

Tomás McGrath and Dominic Robertson (Slaughter and May) discuss pitfalls and practical tips when considering earn-outs in M&A transactions.

Amanda Tickel Caroline Barraclough James Caldecourt

James Caldecourt, Amanda Tickel and Caroline Barraclough (Deloitte) discuss how the UK is implementing an independent trade policy against a backdrop of Brexit, Covid-19 and a global trading system under increasing strain.

Sarah Bond

Helen Buchanan

Helen Buchanan and Sarah Bond (Freshfields Bruckhaus Deringer) share their experience of the approach HMRC is taking to unallowable purposes enquiries, in particular under CTA 2009 s 441.

Mike Lane

Zoe Andrews

It is full steam ahead for implementation of the global minimum tax in the UK and the EU, report Mike Lane and Zoe Andrews (Slaughter and May).

Mike Lane

Zoe Andrews

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

Ashley Greenbank

Brexit and BEPS will continue to dominate the corporate agenda in 2023.

Laura Frenck

Lorna McCaa

Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.

Mike Lane

Zoe Andrews

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

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