William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 2009
Allan Cinnamon, International Tax Consultant, BDO LLP, advises his client, the Sweatbox group, on its acquisition of the Health & Life group in The Netherlands
Continuing our series of legal articles for those working in tax, Natalie Smith, Osborne Clarke, discusses the process for issuing shares and its relevance to tax practitioners
Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a run-down of salient points to remember in the January rush
Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR