Ian Latter, Partner, and Neil O'Brien, Director, KPMG's UK M&A Tax team, explain the potential benefits of the increasingly popular 'Opco/Propco' structure in the context of M&A and discuss the related tax hazards
Roderick Cordara QC and Jern-Fei Ng, Essex Court Chambers, analyse the expanding jurisprudence on MTIC fraud
Chris Morgan, Head, and Jonathan Bridges, Senior Manager, KPMG's International Corporate Tax Group, comment on the ECJ's decision in the Thin Cap GLO test case
David Pett, Tax Partner at Pinsent Masons, writes about a new form of employee share incentive scheme arrangement, the executive shared ownership plan (ExSOP)
Pete Miller, Tax Director, Ernst & Young LLP, looks at the development of the Disclosure of Tax Avoidance Scheme (DoTAS) regulations
Jonathan Legg, Solicitor AIIT, Lawrence Graham LLP suggests that we should refocus the tax avoidance debate
James Bullock and Dennis Dixon, McGrigors, introduce this special issue on tax avoidance
Rupert Shiers of McGrigors LLP and Pete Miller of Ernst & Young LLP review the history and interpretation of 'whole or main' purpose test