Stuart Pibworth.jpg
The right route
On share acquisitions, purchasers customarily seek protection in the share purchase agreement (SPA) for historic exposur...
Growing investment
Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be req...
Grappling with complexities
Over recent years the taxation of permanent establishments (PEs) has been subject to close domestic and international at...
Most popular reads
Latest briefings
Small or large company?
As tax advisers know only too well, where there are rules there are exceptions; the UK corporation tax treatment of divi...