Ronnie Macdonald, Avoidance Investigation, Anti Avoidance Group, HMRC, explains what action HMRC is taking to seek to tax employee benefit trusts appropriately
In a new series on transatlantic tax issues, James Clare and Justin Stalls of Latham & Watkins discuss how the US President-elect's tax plans may impact on UK businesses
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
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
Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective