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
Philip Ridgway, Temple Tax Chambers, examines the taxation of administrations of Limited Liability Partnerships
Alan Dolton, Editor of Tolley's Tax Cases, concludes our series of articles by summarising the House of Lords debate
Chris Morgan, Partner and Head of International Corporate Tax at KPMG (UK) LLP in the UK, rounds up the latest developments in the international tax world
Jane Curran, Partner, Anbreen Khan, Director, Indirect Taxes Group, Deloitte and Andrew Hitchmough, Counsel, Pump Court Tax Chambers, discuss University College London v HMRC LON/2007/1288
In the first of a series of articles, Gemma Young of the Tribunals Service, an executive agency of the Ministry of Justice, writes about the Tax Appeals Modernisation Project