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
Martin Rybak, a Senior Consultant, and Jo Myers, a Director, on Ernst & Young's Transfer Pricing team within International Tax Services, assess the impact of HMRC's PBR changes to UK interest relief rules
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
Ben Eaton, Counsel, and Gareth Banfield, Senior Associate, in Allen & Overy LLP's tax department, continue our series on financing in the current climate and look at sovereign wealth funds
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
John Hawksworth, Head of Macroeconomics at PricewaterhouseCoopers LLP, evaluates the Treasury's new economic forecasts and discusses the process of restoring the public finances to health in the medium term