Once a decision has been taken to see a business, the optimal sale structure should be determined. Hilary Barclay examines the key tax considerations
HMRC's draft guidance on debt-buy backs by connected companies is reviewed by Richard Carson
Review of FA 2010 measures by Pete Miller
Review of budget proposals by Ian Sandles
Review of budget proposals by Steve Edge and Tony Beare
John Cullinane on business taxes
Philip Ridgway on transactions in securities
David Simpson considers whether cross-boarder group relief claims can be made under Marks & Spencer principles in respect of losses stranded by operation of law as distinct from terminal loss claims
Judy Harrison considers the impact of the two appeals relating to M&S's claims to group relief for the losses of its non-UK subsidiaries