Peter Rayney, BDO's National Tax Technical Partner says that The Court of Appeal judgment in Johnston Publishing raises more questions than it answers
Shawn Healy, Employment Tax Director in the BDO Stoy Hayward Human Capital practice, gives an overview of the work carried out by the Demibourne working party
Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at how dishonest use of tax havens is being targeted in the US as well as the UK response
Continuing our series of basic informative articles, Jonathan Levy, Partner, and Richard Cory, Associate Director, Berwin Leighton Paisner, look at what constitutes tax fraud
Richard Harbot, Associate, Berwin Leigton Paisner, looks at the four main structures used to facilitate a demerger and their treatment for tax purposes, focusing in particular on the Section 110 Scheme
Charles Goddard, Partner, Corporate Tax, and Simon Thomas, Associate, Restructuring and Insolvency, Berwin Leighton Paisner LLP, consider the tax liabilities of a company arising in the course of an insolvency process
Sarah Gatehouse and Jonathan Shaw, associates in the Corporate Tax Group at Berwin Leighton Paisner LLP, provide a broad overview of the various tax issues arising from a corporate insolvency
Elizabeth Bradley, Partner in the Corporate Tax Group at Berwin Leighton Paisner LLP, considers several tax issues for insolvent groups
Alan Dolton, Editor of Tolley's Tax Cases, concludes our series of articles by summarising the House of Lords debate