UK-SUBSIDIARY

Selena Schneider, John W. Lamszus and Daniel J. Pugh (Crowe) provide a guide to this common treasury management tool used by multinationals to efficiently manage cash and reduce process and transaction costs. 

Tony Beare (Slaughter and May) examines the recent eagerly anticipated First-tier Tribunal decision of Next Brand Ltd v HMRC on dividend boosters.

Martin Mann answers a query on the receipt of an earn-out by a sole shareholder of a holding company selling a trading subsidiary.

Graham Brough identifies the tax issues arising on the sale of a UK oil company owned by an overseas company