David Blumenthal, Tax Partner, Dewey Ballantine, describes the anti-avoidance rules on both sides of the Atlantic
Mark Schofield, Tax Partner, and Eric Peden, Tax Senior Manager, both of PricewaterhouseCoopers LLP in London discuss limitation on benefits and treaty qualification rules under the UK/US tax treaty
Anneli Collins, UK Tax Partner, and Jim Sams, US Seconded Partner, KPMG in the UK, highlight some of the principal issues faced by a UK group doing deals in the US
Mark Penney, Tax Partner, and Thomas Dick, US Tax Director, KPMG in the UK, discuss the application of the UK/US treaty to hybrid entities
Jim Sams, US Seconded Partner, and Sara Patel, Senior Manager, KPMG in the UK, set out some of the issues to consider for companies contemplating emigrating the UK or US
Alan Dolton, Editor of Tolley's Tax Cases, continues our coverage of Standing Committee A's consideration of the Finance Bill
One year on from the Kretztechnik judgment, Paul Harris, of Monckton Chambers, explains its continuing significance
Alasdair Friend, Senior Associate in Baker & McKenzie LLP's Employee Benefits Group, looks at some of the changes which have been made to this year's Form 42
Stephen Quest and Les Falk, tax partner and client service director at Grant Thornton, discuss the tax issues facing private equity investors, the companies they invest in and their management shareholders