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.
Equity capital markets transactions can take a number of different forms. Isaac Zailer and Aurrell Taussig examine the tax issues
Jackie Wheaton answers a query about business property relief on a chargeable transfer of a holding company’s shares
Martin Mann answers a reader's question about a pub-owner company
Determining whether supplies are exempt, taxable or zero-rated, by Kevin Hall
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.