Which types of avoidance might be acceptable?
|Category|| Technical Articles
Article by Bill Dodwell, Head of Tax Policy Group, Deloitte. This article appeared in the March 2007 issue of Tax Adviser. One of the difficult - but most interesting - areas of tax concerns is reorganisations. They come in several forms: share-for-share exchanges, share-for-debt exchanges, and the more complex business reconstructions, such as demergers, in their many guises.
March 2007 by
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