Departmental Autumn Performance Report
Bradley Phillips, Herbert Smith LLP, considers in overview the tax aspects of the various forms of restructuring a company may take when in financial difficulty while trying to avoid a formal insolvency process
William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 2009