Robert Kent, tax partner, and Peter Cosmetatos, senior associate, of Freshfields Bruckhaus Deringer, discuss the use of offshore unit trusts as vehicles for holding UK real estate
Continuing our series of basic informative articles, Alan Thomson, Senior Charities Tax Manager, Chantrey Vellacott DFK, writes on the taxation of charity income and gains
Gordon Mackenzie, senior lecturer, Atax, Faculty of Law, University of NSW, contributes the first of a series of Letters from Australia
Philippe Tournès and Anne Grousset, Partners, VAT Department, CMS Bureau Francis Lefebvre, discuss the VAT restrictions concerning the right to input tax deduction for branches in France
Stéphanie Monnais-Michel, lawyer in the law firm Magellan (Mazars), takes us through the tax issues of buying property in France
Annabelle Bailleul and Philippe Juilhard of CMS Bureau Francis Lefebvre discuss the changes introduced by the New UK/France Tax Treaty
Kevin Griffin, Director in Ernst & Young's Stamp Taxes Group, provides a brief review of the main reliefs from SDLT
Martin Scammell, Partner, Ernst & Young LLP, looks at reasons to respond to yet another consultation paper on the option to tax
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions