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
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
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
Charles Beer, Senior Partner in KPMG's Real Estate Tax Practice, reviews the Pre-Budget Report from the standpoint of the property market
Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective
The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008
Iain Kerr, Director, M&A Tax, KPMG LLP (UK), and Allan Rippon, Partner, McGrigors LLP, consider cross-border mergers and transfers of businesses and how they may be used in an M&A context
Philip Marsden, Managing Director at Vantis Corporate Finance, presents the fourth in our series of articles on SMEs, in which he writes on executing a sale