Lindsay Pentelow, Tax Partner in Mazars, explores some of the different contractual relationships within a group which can either block or create access to SME R&D relief
James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions
Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, chooses a suitable holding company location for an expanding multinational
Alastair Munro, of KPMG, discusses the key aspects of the draft legislation published on 9 December 2008 for the proposed new exemption system for UK and foreign distributions
Eloise Walker, Corporate Tax Partner, and Michael Hunter, Senior Tax Associate, Pinsent Masons, consider pitfalls in the tax treatment of payments made following an acquisition
Martin Rybak, a Senior Consultant, and Jo Myers, a Director, on Ernst & Young's Transfer Pricing team within International Tax Services, assess the impact of HMRC's PBR changes to UK interest relief rules
Alan Buckett, Head of VAT at DSH, reviews the LexisNexis Tolley conference held on 6 November 2008 on 'The Future of VAT in Financial Services and Insurance'