William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 2009
Patrick Cannon looks at some issues raised by the application of the direct tax penalty provisions in FA 2007, Sch 24 to SDLT from April 2010 and at the extent of a professional adviser's personal liability for a penalty
Bradley Phillips, Herbert Smith LLP, considers in overview the tax aspects of the various forms of restructuring a company may take when in financial difficulty while trying to avoid a formal insolvency process
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Ian Hyde and Matthew Davies, of Pinsent Masons LLP, provide a guide to the internal review system introduced as part of the new tax appeal system
Kate Willis, Secretary of the STPG, reports back from the Stamp Taxes Practitioners' Group 2009 Annual Conference
In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate