In the first in a new series on 'Tax in turbulent times', Jill Storey and Martin Landells of KPMG LLP look at how employers can make effective use of share incentives and other tax-efficient reward structures
Ronnie Macdonald, Avoidance Investigation, Anti Avoidance Group, HMRC, explains what action HMRC is taking to seek to tax employee benefit trusts appropriately
James Bullock of McGrigors LLP summarises the Pre-Budget Report's effect on compliance, investigations and disputes
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'
Caroline McDermott, Solicitor, and Alison Walker, Associate, in the Tax Group at Pinsent Masons provide an overview of commercial and tax issues for a buyer when acquiring from an administrator
Guy Williams and Andrew Graham of AIG UK Ltd describe how insurance can be used to mitigate the risks associated with M&A transactions, in particular contingent tax liabilities and warranties
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