In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Allan Cinnamon, International Tax Consultant, and David Simpson, Tax Principal, both of BDO LLP, advise a client on merging its European subsidiaries under the EC Merger Directive
Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further
Dominic Stuttaford and Julia Lloyd of Norton Rose LLP consider the judgment in the Prudential case on the extension of the right to claim LPP to non-lawyers in the context of legal advice privilege
Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds