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
Elizabeth Bradley, Partner in the Corporate Tax Group at Berwin Leighton Paisner LLP, considers several tax issues for insolvent groups
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
Pete Miller, National Tax Technical Director of Tenon, writes about some more recent tax cases that have taken his interest. The theme this time is about the analysis of legal agreements and surrounding documents