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
Tom Daltry, Consultant in the Tax Group of Eversheds LLP, reviews the practical impact of the so-called 'Demibourne Regulations' and HMRC guidance on the application of those Regulations
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
Lynnette Bober, National Tax Consultant at Smith & Williamson, discusses offshore trust issues arising from the Finance Act 2008 changes
Pete Miller, National Tax Technical Director of Tenon, writes about some more recent tax cases that have taken his interest
Mark Brailsford, Tax Partner, Chris Harrison, Tax Partner, and Amrit Dehal, Tax Senior Associate, Allen & Overy, continue our series on raising money in the current climate