Iain Kerr, Director, M&A Tax, KPMG LLP (UK), and Allan Rippon, Partner, McGrigors LLP, consider cross-border mergers and transfers of businesses and how they may be used in an M&A context
Alan Buckett, Head of VAT at DSH, reviews the LexisNexis Tolley conference held on 6 November 2008 on 'The Future of VAT in Financial Services and Insurance'
Lydia Challen and Edward Jones, Partner and Senior Associate respectively in Allen & Overy LLP's tax group, continue our series on financing in the current climate
Tom Daltry, Consultant in the Tax Group of Eversheds LLP, reviews the practical impact of the so-called 'Demibourne Regulations' and HMRC guidance on the application of those Regulations
Philip Marsden, Managing Director at Vantis Corporate Finance, presents the fourth in our series of articles on SMEs, in which he writes on executing a sale
BDO Stoy Hayward's Allan Cinnamon, International Tax Consultant, and Robert Aziz, International Corporate Tax Partner, comment on the trend for corporate emigration
Lynnette Bober, National Tax Consultant at Smith & Williamson, discusses offshore trust issues arising from the Finance Act 2008 changes
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20781 – 20797. These are up-to-date to 19 September 2008