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
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
Elizabeth Bradley, Partner in the Corporate Tax Group at Berwin Leighton Paisner LLP, considers several tax issues for insolvent groups
Cliona Murphy, Director, Deloitte & Touche LLP, examines the uncertainty which exists about stamp duty and SDRT on the transfer of partnership interests where UK securities are held in partnership structures
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
Patrick Cannon reports on a current practical problem area in SDLT which is causing considerable frustration for taxpayers and advisers and also offers some insights into responding to HMRC SDLT enquiries
Alan Dolton, Editor of Tolley's Tax Cases, continues our summaries of the Public Bill Committee debates on the Finance Bill