Guy Williams and Andrew Graham of AIG UK Ltd describe how insurance can be used to mitigate the risks associated with M&A transactions, in particular contingent tax liabilities and warranties
Rebecca Power and William Franklin, both Senior Associates in the Tax Group at Pinsent Masons LLP, explore the ways in which a buyer of a distressed company can use share incentives to improve performance
Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers the 2008 Pre-Budget Report from the perspective of people on low incomes
PKF Tax Partner Philip Fisher summarises the impact of the Pre-Budget Report on smaller businesses
The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008
Tom Daltry, Consultant in the Tax Group of Eversheds LLP, reviews the practical impact of the so-called 'Demibourne Regulations' and HMRC guidance on the application of those Regulations