Jonathan Rosen (Akin Gump Strauss Hauer & Feld) considers the recent restrictions on corporate interest deductibility, and their impact on the UK’s attractiveness as a holding company jurisdiction.
Jackie Wheaton (Moore Stephens) answers a query on the tax considerations when two partnerships merge.
Sara Luder (Slaughter and May) explains why the the EU merger route is a useful addition to an adviser’s toolbox
Secondary liabilities can present a significant concealed tax risk for a purchaser when acquiring a UK corporate target. Due to the wide reach of the provisions, a diligence review of target entities alone will often not identify all the potential tax risks. Mark Boyle and Joe Grehan (EY) provide this practice guide on steps to take to mitigate these risks
Eloise Walker and Natalie Stoter consider some practical problems in M&A tax deeds in light of recent litigation.
Purchasing a company that has implemented trust-based remuneration planning brings with it some technical and practical challenges. Jon Robinson and Chris Thomas offer guidance to buyers