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MARTIN DAWSON and CHRIS HOLDEN contemplate the global nature of the capital gains tax legislation.
WILLIAM SHAKESPEARE WROTE in As You Like It, that 'All the world's a stage'. While he could not have contemplated just how wide the territorial scope of the UK's capital taxes legislation would extend some 400 or so years later, the words are opportune when considering the subject.
Did you hear the one about … the accountant who dabbled in company law? MARTIN DAWSON provides an insight into current buy-back procedures, the tax planning implications and looks at how far tax practitioners should stray in the legal aspects of company buy-backs.
MARTIN DAWSON and SANDRA MacMILLAN examine the corporate problems that can arise in relation to the availability of business asset taper relief.
MARTIN DAWSON and SANDRA MACMILLAN discuss some solutions for those with mixed rates of taper relief.
Demerger Mania
Martin Dawson guides readers through the maze of demerger legislation.
Demergers have increased in popularity since the early 1990s with the well documented ICI/Zenneca split. It is, however, a strategy that the smallest family owned company/group is equally at liberty to adopt.
