Jackie Wheaton (Moore Stephens) answers a query on the tax treatments of option contracts for income taxpayers and corporation taxpayers.
Adam Carvalho (Farrer & Co) sets out the options open to trustees when a trustee executes a document that has an unintended effect, and the current requirements for applying to court for a remedy.
Ceinwen Rees and Richard Ward (Debevoise & Plimpton) explain how the UK’s anti-hybrid rules may apply to a complex international private equity fund.