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Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'

Caroline McDermott, Solicitor, and Alison Walker, Associate, in the Tax Group at Pinsent Masons provide an overview of commercial and tax issues for a buyer when acquiring from an administrator

Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds

Charles Beer, Senior Partner in KPMG's Real Estate Tax Practice, reviews the Pre-Budget Report from the standpoint of the property market

Editorial Board
 

Paul Clark, Consultant at Cripps Harries Hall LLP, writes on SDLT and leases

VAT rate change
 
Card image Mark Brailsford, Chris Harrison (A&O), Amrit Dehal

Mark Brailsford, Tax Partner, Chris Harrison, Tax Partner, and Amrit Dehal, Tax Senior Associate, Allen & Overy, continue our series on raising money in the current climate

House builders
 
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