Michael Hunter sets out some of the main issues to be thought through when advising on a capital contribution. He focuses on the risk of the contribution being taxed as trading income and on the tax treatment of the person making the contribution.
Most transfer pricing professionals agree that putting in place consistent intercompany agreements can support a group’s transfer pricing policies. Paul Sutton explains how to go about this effectively.
William Arrenberg and Michael Alliston examine the tax implications of the different ways of effecting public takeovers and mergers.
In order to ensure that taxes arising on a company sale are minimised, it is important to plan in advance. Paul Howard and Martin Mann provide a refresher guide on what to consider.
Adam Craggs and Jonathan Levy provide your refresher guide to the rules.
The supply of land and property is a complex VAT area. Kevin Hall and Vaughn Chown provide your refresher guide to the rules, with examples
Purchasing a company that has implemented trust-based remuneration planning brings with it some technical and practical challenges. Jon Robinson and Chris Thomas offer guidance to buyers
George Cotterell comments on Project Blue, the first case to consider the scope of the SDLT anti-avoidance rules in FA 2003 s 75A.
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
As HMRC consults on two tax aspects of partnerships, Paul Tallon looks at a structure that is complex but increasingly popular