Toby Price and Ginny Offord explain why the SDLT rules contain a structural bias in favour of leveraging up leases over reducing leverage.
Chris Harrison and Ben Brown examine the key corporation tax deductibility and VAT recovery issues on M&A deals.
Deemed supplies can often be overlooked where, for example, properties are transferred for no consideration and an option to tax is not put in place. Sarah Franklin provides your refresher guide to the rules.
Paul Shaw and Kevin Cummings explain how to handle the tax rules on this topical issue.
Robert Langston provides a refresher guide.
Is it better to incentivise private company employees with shares or EMI options? Paula Tallon and Adam Bradley set out the tax considerations and comment on some of the legal and practical issues.
Stock lending provides financial institutions with an increasingly important source of liquidity. Gillian Gall and Kevin Cummings explain the tax rules.
Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.
Nick Farmer and Steve Hoare recap the rules in determining whether an overseas establishment is a PE, and the implications.
Chris Harrison and Matthew Herrington provide a refresher guide to the rules