Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.
Where loans are written off or provided for in the accounts of the lender, or released and written back in the accounts of the borrower, there can be exceptions to the basic rule on the tax treatment of loan relationships. Paul Howard explains
Standard form facility agreements need not be static documents and, from a borrower’s perspective, should not be. Ceinwen Rees examines how a borrower can improve its tax position under an LMA facility agreement.
Equity capital markets transactions can take a number of different forms. Isaac Zailer and Aurrell Taussig examine the tax issues
US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture
Upfront payments from seller to buyer on share sales (so-called negative consideration) are on the increase. James Smith and Alistair Craig examine the tax consequences
Howard Murray and Sara Stewart take a look at the main tax issues as well as any other particular issues arising from pre-sale hive-downs and debt reorganisations.
Eloise Walker and Natalie Stoter consider some practical problems in M&A tax deeds in light of recent litigation.
Teresa Payne and Philip Fisher examine common misconceptions and clarify the income tax and NIC issues around non-executive directors.
In this comprehensive back to basics article, Robert Harness provides an overview of both the accounting and tax treatment of leased chattels and a summary table of the key differences.