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
Allan Cinnamon, International Tax Consultant, BDO LLP, advises his client, the Sweatbox group, on its acquisition of the Health & Life group in The Netherlands
Patrick Cannon looks at some issues raised by the application of the direct tax penalty provisions in FA 2007, Sch 24 to SDLT from April 2010 and at the extent of a professional adviser's personal liability for a penalty
Hartley Foster, of Olswang, examines the revised Code of Practice on Taxation for Banks