David Bowes, Head of Share and Business Valuation Services at Vantis, presents the third in our series of articles on SMEs, in which he writes on share and business valuation
The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 940, 30 June 2008, and further details of these books can be found in that issue.
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20701 – 20731. These are up-to-date to 14 July 2008
Richard Harbot, Associate, Berwin Leigton Paisner, looks at the four main structures used to facilitate a demerger and their treatment for tax purposes, focusing in particular on the Section 110 Scheme
Elizabeth Bradley, Partner in the Corporate Tax Group at Berwin Leighton Paisner LLP, considers several tax issues for insolvent groups