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
Commencing our series on capital gains relief, Elizabeth Burnett, Corporate Tax Group, Macfarlanes, discusses some traps for advisers considering the substantial shareholding exemption
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'
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
John Christian, Corporate Tax Partner, and Maxwell Creighton, Tax Associate, Pinsent Masons, discuss the tax treatment of costs and expenses incurred on a share sale
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
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