Alastair Kendrick considers points to review in practice
Robert Langston outlines how commissionaire structures operate and the resulting tax risks following the Dell and Zimmer cases.
Martin Mann explains the key tax consequences for businesses and shareholders alike
Government debt is more important now than ever. Ian Carnochan provides background to UK government gilts and explains their tax treatment
Gary Campbell provides guidance on some of the practical issues, including industry-specific problems
The de minimis mismatch, how to identify the group and relevant companies, clearing intercompany loans ... Robert Langston looks at five key issues that arise in practice concerning the debt cap rules
Paul Howard sets out the tax consequences for the different methods of finance
Ian Maston outlines how the IHT business property relief rules apply to groups of companies and similar structures
Interest payable to overseas investors in UK debt securities is subject to UK withholding tax. Ben Jones and Deepesh Upadhyay examine the four commonly used mitigating routes
Robert King examines the tax traps SMEs fall into and how to avoid them