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
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers the 2008 Pre-Budget Report from the perspective of people on low incomes
PKF Tax Partner Philip Fisher summarises the impact of the Pre-Budget Report on smaller businesses
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