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
Eloise Walker, of the Tax Department of Pinsent Masons LLP, takes a look at some common pitfalls in the provisions governing group payment arrangements for private company acquisitions
Craig R Leslie and Peter Cussons from PricewaterhouseCoopers LLP review the recent European Court of Justice decision, which will lead to significant reclaims
Timothy Lloyd, former head of group taxation at Woolworths Group, reviews the findings of our in-house tax survey
Continuing our series of basic informative articles, John Davison, Grant Thornton, Sydney, provides as an outline of the Australian taxation system
Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)