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
BDO Stoy Hayward's Allan Cinnamon, International Tax Consultant, and Robert Aziz, International Corporate Tax Partner, comment on the trend for corporate emigration
Lynnette Bober, National Tax Consultant at Smith & Williamson, discusses offshore trust issues arising from the Finance Act 2008 changes
Kelly Hayworth, Technical Officer for the Low Incomes Tax Reform Group, reports on some of the group's representations made during the consultation on HMRC Powers
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
Pete Miller, National Tax Technical Director of Tenon, writes about some more recent tax cases that have taken his interest